This guide is part of a series of Virtual Training to Advance Revenue Administration (VITARA) reference guides that has been developed based on the contents of the VITARA online modules. The VITARA Reference Guide: Institutional Governance introduces internal and external governance arrangements for tax administrations. Among other things, this guide describes how the principles of accountability and transparency can be implemented in practice, what governance safeguards exist in a tax administration, how a ministry can exercise external oversight of a tax administration, what internal controls should be introduced by executives, and what governance responsibilities exist for senior leaders in a tax administration as well as organizational considerations in the development and implementation of the governance framework. This reference guide supports executives and senior managers in a tax administration by explaining how concepts such as autonomy and legal status impact governance as well as highlighting common management committees of a tax administration and international good practices preventing corruption in a tax administration.
- DOI
- https://doi.org/10.5089/9798400283888.069
- ISBN
- 9798400283888
- ISSN
- 2663-3744
- Issue
- 006
- Pages
- 37
- Published in
- United States of America
- Series
- Manuals & Guides
- StockNumber
- VITARA006EA
Table of Contents
- Preamble 7
- Chapter 1. 9
- Introduction 9
- What Is Institutional Governance? 9
- Chapter 2. 11
- Institutional Settings of the Tax Administration 11
- The Legal Form and Mandate of Tax Administration 11
- Tax Administration Governance Models 13
- Where Should Tax Powers Lie in a Tax Administration? 14
- Balancing Rights and Obligations 16
- External Actors in Governance of a Tax Administration 19
- Chapter 3. 21
- Oversight, Complaint Handling, and Reporting Obligations for the Tax Administration 21
- External Oversight of a Tax Administration 21
- How to Ensure Community Confidence in a Tax Administration? 23
- Complaint Management 24
- Integrity and Corruption Assessments 25
- Chapter 4. 26
- Internal Governance 26
- Essential Elements of an Internal Governance Framework 26
- The Role of the Head of the Tax Administration 27
- Organizational Considerations 29
- Decision-Making by Officials 30
- Risk Management 32
- Chapter 5. 34
- Summary 34
- Reference Guide_Institutional Governance_Blank.pdf -1
- Preamble 7
- Chapter 1. 9
- Introduction 9
- What Is Institutional Governance? 9
- Chapter 2. 11
- Institutional Settings of the Tax Administration 11
- The Legal Form and Mandate of Tax Administration 11
- Tax Administration Governance Models 13
- Where Should Tax Powers Lie in a Tax Administration? 14
- Balancing Rights and Obligations 16
- External Actors in Governance of a Tax Administration 19
- Chapter 3. 21
- Oversight, Complaint Handling, and Reporting Obligations for the Tax Administration 21
- External Oversight of a Tax Administration 21
- How to Ensure Community Confidence in a Tax Administration? 23
- Complaint Management 24
- Integrity and Corruption Assessments 25
- Chapter 4. 26
- Internal Governance 26
- Essential Elements of an Internal Governance Framework 26
- The Role of the Head of the Tax Administration 27
- Organizational Considerations 29
- Decision-Making by Officials 30
- Risk Management 32
- Chapter 5. 34
- Summary 34
