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Reform by Numbers : Measurement Applied to Customs and Tax Administrations in Developing Countries /
This book was written in the context of new and innovative policies for customs and tax administration reform. Eight chapters describe how measurement and various quantification techniques may be used to fight against corruption, improve cross-border celerity, boost revenue collection, and optimize...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor Corporativo: | |
| Otros Autores: | , , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Washington, D.C. :
World Bank,
©2013.
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| Colección: | Directions in development (Washington, D.C.). Trade.
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| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 245 | 0 | 0 | |a Reform by Numbers : |b Measurement Applied to Customs and Tax Administrations in Developing Countries / |c Thomas Cantens, Robert Ireland and Gaël Raballand, editors. |
| 260 | |a Washington, D.C. : |b World Bank, |c ©2013. | ||
| 300 | |a 1 online resource (xix, 151 pages) : |b illustrations | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a Directions in development. Trade | |
| 520 | |a This book was written in the context of new and innovative policies for customs and tax administration reform. Eight chapters describe how measurement and various quantification techniques may be used to fight against corruption, improve cross-border celerity, boost revenue collection, and optimize the use of public resources. More than presenting "best practices" and due to the association of academics and practitioners, the case studies explore the conditions under which measurement has been introduced and the effects on the administrative structure, and its relations with the political authority and the users. By analyzing the introduction of measurement to counter corruption and improve revenue collection in Cameroon, two chapters describe to which extent the professional culture has changed and what effects have been noted or not on the public accountability of fiscal administrations. Two other chapters present experiments of uses of quantification to develop risk analysis in Cameroon and Senegal. By using mirror analysis on the one hand and data mining on the other hand, these two examples highlight the importance of automated customs clearance systems which collect daily extensive data on users, commodities flows and officials. One chapter develops the idea of measuring smuggling to improve the use of human and material resources in Algeria and nurture the questioning on the adaptation of a legal framework to the social context of populations living near borders. Finally, two examples of measurement policies, in France and in South Korea, enlighten the diversity of measurement, the specificities of developing countries and the convergences between developing and developed countries on common stakes such as trade facilitation and better use of public funds. | ||
| 504 | |a Includes bibliographical references. | ||
| 588 | 0 | |a Print version record. | |
| 505 | 0 | |a Cover; Contents; Foreword; Acknowledgments; About the Contributors; Abbreviations; Chapter 1 Introduction; The Importance of Performance Measurement in Customs and Tax Administrations; Ease of Performance Measurement in Customs and Tax Administrations; The "Gaming Effect"; The Importance of Experimenting and Evaluating; The Importance of Details; Presentation of This Book; Notes; References; Chapter 2 The Figures Culture in Cameroon Customs; Use of Numbers in Cameroon Customs: The Management by Objectives Method in the 1990s. | |
| 505 | 8 | |a The Perverse Effects or Misuse of a Method of Performance EvaluationFrom the Production of Indicators to Contracting: Procedures Constructed around Numbers; Some of the Results from the New Method; Tables; 2.1 Delayed Entry of Customs Assessments; 2.2 Percentage of Adjusted Declarations as a Proportion of All Declarations Rerouted from the Yellow to the Red Channel; 2.3 Customs Inspectors' Hours at Work; Conclusion; Figures; 2.1 Evolution of Time Scales by Operators, 2008-12; 2.2 Evolution of the Volume of Imports and the Amount of Duties Paid, 2007-12; Notes; References. | |
| 505 | 8 | |a Chapter 3 The Revenue Imperative in CameroonCameroon's Experiment in Management by Objectives; Dealing in Numbers; Under the Sway of the Revenue Imperative; Performance-Based Management at the Taxpaying Interface; Notes; References; Chapter 4 Measuring Performance in the French Customs Administration; Performance: From National to Local; 4.1 French Customs Performance Plan; Map; 4.1 French Interregional Customs Directorates; From Measurement of Activity to Measurement of Performance: The Difficulty of Producing Indicators; 4.2 Sample Indicator; Performance-Managed Services. | |
| 505 | 8 | |a 4.1 Efficiency of Monitoring TeamsConclusion; 4.2 Effectiveness and Efficiency of Customs Offices; Notes; Reference; Chapter 5 Inspecting Less to Inspect Better; Statistical Scoring Techniques for Measuring Risk: An Innovative Tool for Customs; 5.1 Information Flows on Customs Fraud Theoretically Available to Customs Administrations; Experience in West Africa: The Case of Senegal; 5.2 Decision Tree Envisaged by TAMÉ for the Categorization of Declarations; 5.1 Frequency of Detected Fraud among Registered Operators, 2011. | |
| 505 | 8 | |a 5.2 Assignment to Strict Inspection Channels (Red, Orange, and Yellow) and Outcomes of Inspections, 2011Data Mining: An Accelerator for Customs Modernization; Conclusion; Notes; References; Chapter 6 Mirror Trade Statistics: A Tool to Help Identify Customs Fraud; Data Accuracy and Methodological Issues; The Main Findings of the Cameroon Case Study; 6.1 Percentage of Import Value Reported in Kilograms in the Mirror Database; 6.2 Quantity, Value, and Value Density for Products from China; 6.3 Quantity, Value, and Value Density for M1-M3; 6.4 Quantity, Value, and Value Density for X2 from China. | |
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Customs administration |z Developing countries. | |
| 650 | 0 | |a Taxation |z Developing countries. | |
| 650 | 0 | |a Tax administration and procedure |z Developing countries. | |
| 650 | 7 | |a MEDICAL |x Public Health. |2 bisacsh | |
| 650 | 7 | |a Customs administration |2 fast | |
| 650 | 7 | |a Tax administration and procedure |2 fast | |
| 650 | 7 | |a Taxation |2 fast | |
| 651 | 7 | |a Developing countries |2 fast | |
| 700 | 1 | |a Cantens, Thomas. | |
| 700 | 1 | |a Ireland, Robert. | |
| 700 | 1 | |a Raballand, Gaël. | |
| 710 | 2 | |a World Bank. | |
| 758 | |i has work: |a Reform by Numbers (Text) |1 https://id.oclc.org/worldcat/entity/E39PCH3VPDPQ8PrwcypD97QBxC |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |t Reform by numbers. |d Washington, D.C. : World Bank, 2012 |z 9780821397138 |w (DLC) 2012031325 |w (OCoLC)802319448 |
| 830 | 0 | |a Directions in development (Washington, D.C.). |p Trade. | |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=1109731 |z Texto completo |
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