Seok Yong Yoon - Tool Kit for Tax Administration Management Information System

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TOOL KIT FOR TAX ADMINISTRATION MANAGEMENT INFORMATION SYSTEM

2014 Asian Development Bank

All rights reserved. Published 2014.

Printed in the Philippines.

ISBN 978-92-9254-564-2 (Print), 978-92-9254-565-9 (PDF)

Publication Stock No. TIM146564-2

Cataloging-In-Publication Data

Asian Development Bank.

Tool Kit for Tax Administration Management Information System.

Mandaluyong City, Philippines: Asian Development Bank, 2014.

1. ICT. 2. e-Governance. 3. Asian Development Bank. I. Asian Development Bank.

The views expressed in this publication are those of the authors and do not necessarily reflect the views and policies of the Asian Development Bank (ADB) or its Board of Governors or the governments they represent.

ADB does not guarantee the accuracy of the data included in this publication and accepts no responsibility for any consequence of their use.

By making any designation of or reference to a particular territory or geographic area, or by using the term country in this document, ADB does not intend to make any judgments as to the legal or other status of any territory or area.

ADB encourages printing or copying information exclusively for personal and noncommercial use with proper acknowledgment of ADB. Users are restricted from reselling, redistributing, or creating derivative works for commercial purposes without the express, written consent of ADB.

Note:

In this publication, $ refers to US dollars.

Asian Development Bank

6 ADB Avenue, Mandaluyong City

1550 Metro Manila, Philippines

Tel +63 2 632 4444

Fax +63 2 636 2444

www.adb.org

For orders, please contact:

Public Information Center

Fax +63 2 636 2584

This report was completed with the financial support of the Asian Development Bank (ADB) through the Republic of Korea e-Asia and Knowledge Partnership Fund. It was prepared by Seok Yong Yoon, senior public management specialist (e-Governance) of ADBs Regional and Sustainable Development Department; Chava Chaithanya, e-governance consultant; Yunhi Won, tax management consultant; and Dongsung Kong, public sector management consultant. The authors would like to express their gratitude to ADB management and staff including Bart W. des, director of Poverty Reduction, Gender and Social Development Division; Sandra Nicoll, country director of Lao Resident Mission; Satoru Araki, public management specialist (taxation); and Iris Claus, senior economist for their comments and guidance. The authors also wish to thank Cynthia Lizzette Francisco and Kevin Donahue for their inputs and edits, and Ma. Carolina Faustino-Chan and Josephine J. Aquino for their assistance.

Contents

1. The Tax MIS Tool Kit

1.1. Overview and Structure of the Tax MIS Tool Kit

2. The Business Case for Tax MIS

2.1. Key Issues in Tax Administration

2.2. Can ICT Help Streamline Tax Administration?

2.3. Can ICT-Enabled Systems Help Tax Authorities Transform Tax Administration?

3. Overview of Tax MIS

3.1. Key Objectives of Tax MIS Implementation

3.2. Key Benefits of Tax MIS Implementation

3.3. Tax MIS Conceptual Model

3.4. Tax MIS Users

3.5. Service Delivery Channels

3.6. Functionalities and Features of Tax MIS

3.7. Services and Functions of Tax MIS

3.7.1. Information Services

3.7.2. Transaction Services

3.7.3. Customer Relationship Management

3.7.4. MIS and Reporting

3.7.5. Workflow Management

3.7.6. Interfacing with Other ICT Systems

3.8. Other Key Considerations

4. Diagnostic Assessment of ICT Status

5. From Diagnostic Assessment to Prioritization of Taxes and Services

5.1. Summarizing Diagnostic Assessment Results

5.2. Strategic Objectives of Tax MIS Implementation

5.3. Prioritization Framework

5.3.1. Prioritization of Taxes and Services

6. Tax MIS Implementation Approach: Stakeholders and Cost Estimate

6.1. Holistic Approach to Tax MIS Implementation

6.2. Tax MIS ImplementationKey Activities

6.3. Tax MIS ImplementationStakeholders

6.4. Tax MIS ImplementationCost Elements

7. Commercial Off-the-Shelf versus Custom-Developed Tax MIS Solutions

7.1. Overview of COTS and Custom Software Solutions

7.2. Comparative Analysis of COTS and Custom Tax MIS Solutions

7.3. Criteria for Selecting between COTS and Custom Tax MIS Solutions

8. Monitoring and Evaluation Framework

9. Key Barriers to Tax MIS Implementation

References

Tables and Figures

Tables

1. Key Issues in Tax Administration

2. Role of ICT in Addressing Key Issues Confronted by Tax Authorities

3. Filing a Return Online

4. Electronic Payment of Taxes

5. Online Information about Tax Refunds

6. Data Processing and Management

7. Web-Based Portal and Service Delivery through Call Centers

8. Sharing Taxpayer Data with Other Agencies

9. Mobile Portal Access

10. Tax MIS Users (illustrative)

11. Service Delivery Channels for Tax MIS

12. Functional Coverage of Tax MIS (typical)

13. List of Transaction Services for Tax MIS

14. List of Taxes Administered (illustrative)

15. Stakeholders and Their Functions in Tax Administration (illustrative)

16. List of Automated Functions and Services (illustrative)

17. Benchmarking of Service Levels and KPIs

18. Statistical Analysis of Transaction Data

19. Assessment of Other Enabling Factors (indicative)

20. Summary of Diagnostic Assessment Results (sales tax)

21. Prioritization Framework for Services

22. Prioritization of Taxes

23. Prioritization of Functions and Services for Income Tax (illustrative)

24. Cost Components of Tax MIS Implementation

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