연구정보
[경제] Lao PDR - Public Finance Management (PFM) Modernization Project : Technical Note - Creating a Taxpayer Service and Communications Sub-Division-Team
라오스 국외연구자료 연구보고서 - World Bank 발간일 : 2022-11-15 등록일 : 2022-11-20 원문링크
The Tax strategic development plan 2018-2020 for Lao PDR has a stated goal to improve revenue collection and an integral part of this goal is improving taxpayer service (2.4). The Tax Department (TD) seeks to improve its approach to taxpayer service to ensure that taxpayers are aware of their responsibilities and obligations as well as their rights and entitlements under the law. More specifically, the TD will assign organizational responsibility for taxpayer services and this is to be achieved by creating a new sub-division within the planning and revenue service division. Three divisions appear to play a major role i.e. planning and revenue service, legislation and information dissemination and post filing examination. The head office also plays a major operational role across all functions, and this limits ability to properly oversee tax administration. The critical result of this fragmentation is ineffective delivery of major tax administration functions, particularly taxpayer service. Low capacity is the stated reason why a sub-division for taxpayer service has not been established yet. Progress will continue to be slow to non-existent without a strong HQ sub-division for taxpayer service. This report sets out detailed guidance on how this sub-division can be created and proposes a short-term implementation plan.
본 페이지에 등재된 자료는 운영기관(KIEP) 및 EMERiCs의 공식적인 입장을 대변하고 있지 않습니다.
