Czech Republic Report on an Integrated Revenue Administration, Volume 1 : Evaluation of the Government Plan to Merge Tax and Customs Administrations
The Czech authorities invited the World Bank to provide an independent evaluation of the Government's draft plan for the merger of the Tax and Customs Administrations, and with an eye on the eventual integration of the collection of social con...
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| Format: | Report |
| Language: | English en_US |
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Washington, DC
2017
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| Online Access: | http://documents.worldbank.org/curated/en/632951468032161850/Evaluation-of-the-government-plan-to-merge-Tax-and-Customs-Administrations http://hdl.handle.net/10986/28213 |
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okr-10986-28213 |
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oai_dc |
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Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
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World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
ACCOUNTING ACTION PLAN ADVERTISEMENTS ARREARS BACK-OFFICE BEST PRACTICES BRANCH OFFICES BROADBAND BROADBAND NETWORK BUDGET ALLOCATION BUSINESS ASSOCIATIONS BUSINESS ENVIRONMENT BUSINESS MODEL BUSINESS OPERATIONS BUSINESS PROCESSES BUSINESS SYSTEM CALL CENTERS CAPABILITIES CD CERTIFICATES CHECKS COMMERCE COMMERCIAL BUSINESSES COMPLIANCE COST COMPLIANCE COSTS CORE BUSINESS CORPORATE GOVERNANCE CORPORATE INCOME TAX CRIMINAL OFFENCES CSS CURRENCY CUSTOMS CUSTOMS DECLARATIONS CUSTOMS REVENUES DATA FLOWS DATA MINING DATABASE SYSTEM DAY-TO-DAY MANAGEMENT DEGREE OF RISK DIGITALIZATION DISBURSEMENTS E-SERVICES ECONOMIC COOPERATION EFFICIENCY IMPROVEMENTS ELECTRONIC DECLARATION ELECTRONIC SERVICES ENFORCEMENT POWERS ENTERPRISE PERFORMANCE EQUIPMENT EXCISE TAXES EXPORT EXPORTS FINANCIAL ADVISORS FINANCIAL INSTITUTIONS FINANCIAL RESOURCES FLOW OF GOODS FRAUD FUNCTIONALITIES FUND INFORMATION GLOBALIZATION GOVERNANCE PRACTICES GOVERNMENT POLICIES GOVERNMENT REVENUES GRAPHICAL USER INTERFACE HARMONIZATION HOLDING HUMAN RESOURCES ICT IMPLEMENTATION PLAN IMPLEMENTATION PROCESS IMPLEMENTATION STRATEGY INFORMATION SERVICE INFORMATION SHARING INFORMATION SYSTEMS INFORMATION TECHNOLOGY INNOVATIONS INSPECTION INSTALLATIONS INSTITUTION INSTRUMENT INSURANCE INSURANCE COMPANIES INSURANCE SYSTEM INSURERS INTELLECTUAL PROPERTY INTELLECTUAL PROPERTY RIGHTS INTERFACE INTERNAL AUDIT INTERNATIONAL BEST PRACTICE INTERNATIONAL COMPARISON INTERNATIONAL COOPERATION INTERNATIONAL STANDARD INTERNATIONAL TRADE INVESTING IT INFRASTRUCTURE JUDGMENTS JUDICIAL PROCESS LEGACY SYSTEMS LEGAL FRAMEWORK LEVEL PLAYING FIELD LOSS OF INFORMATION LOSS OF REVENUE MARKET SEGMENTATION MARKETING MARKETING STRATEGY MATERIAL MONETARY FUND MULTINATIONAL BUSINESSES OFFICE OPERATIONS OPERATIONAL FUNCTIONS PAYMENT PROCESSING PAYMENT TRANSACTION PERSONAL INCOME PERSONAL INCOME TAX PILOT PROJECTS POLITICAL ECONOMY PROPERTY RIGHTS PROTECTION OF INTELLECTUAL PROPERTY PUBLIC ACCOUNTABILITY REAL-TIME DATA RECORD KEEPING REQUIREMENTS RESULT RESULTS RISK MANAGEMENT RISK MANAGEMENT SYSTEM RISK MANAGEMENT SYSTEMS SAVINGS SERVERS SERVICES TO CLIENTS SINGLE TAX SMALL BUSINESSES SMALL ENTERPRISES SOCIAL PROTECTION SOFTWARE DEVELOPMENT SUPERVISION TARGETS TAX TAX ADMINISTRATION TAX AUDITS TAX AVOIDANCE TAX BASE TAX COLLECTION TAX COLLECTIONS TAX COMPLIANCE TAX ENFORCEMENT TAX EVASION TAX LAWS TAX LEGISLATION TAX LIABILITIES TAX OBLIGATIONS TAX OFFICES TAX POLICY TAX REBATES TAX RETURN TAX RETURNS TAX REVENUE TAX REVENUES TAX SYSTEM TAX SYSTEMS TAXPAYER TAXPAYER COMPLIANCE TAXPAYER SERVICE TAXPAYER SERVICES TAXPAYERS TECHNICAL SKILLS TELEPHONE TELEPHONES TRANSACTION TRANSPARENCY TURNOVER USER USES WEB |
| spellingShingle |
ACCOUNTING ACTION PLAN ADVERTISEMENTS ARREARS BACK-OFFICE BEST PRACTICES BRANCH OFFICES BROADBAND BROADBAND NETWORK BUDGET ALLOCATION BUSINESS ASSOCIATIONS BUSINESS ENVIRONMENT BUSINESS MODEL BUSINESS OPERATIONS BUSINESS PROCESSES BUSINESS SYSTEM CALL CENTERS CAPABILITIES CD CERTIFICATES CHECKS COMMERCE COMMERCIAL BUSINESSES COMPLIANCE COST COMPLIANCE COSTS CORE BUSINESS CORPORATE GOVERNANCE CORPORATE INCOME TAX CRIMINAL OFFENCES CSS CURRENCY CUSTOMS CUSTOMS DECLARATIONS CUSTOMS REVENUES DATA FLOWS DATA MINING DATABASE SYSTEM DAY-TO-DAY MANAGEMENT DEGREE OF RISK DIGITALIZATION DISBURSEMENTS E-SERVICES ECONOMIC COOPERATION EFFICIENCY IMPROVEMENTS ELECTRONIC DECLARATION ELECTRONIC SERVICES ENFORCEMENT POWERS ENTERPRISE PERFORMANCE EQUIPMENT EXCISE TAXES EXPORT EXPORTS FINANCIAL ADVISORS FINANCIAL INSTITUTIONS FINANCIAL RESOURCES FLOW OF GOODS FRAUD FUNCTIONALITIES FUND INFORMATION GLOBALIZATION GOVERNANCE PRACTICES GOVERNMENT POLICIES GOVERNMENT REVENUES GRAPHICAL USER INTERFACE HARMONIZATION HOLDING HUMAN RESOURCES ICT IMPLEMENTATION PLAN IMPLEMENTATION PROCESS IMPLEMENTATION STRATEGY INFORMATION SERVICE INFORMATION SHARING INFORMATION SYSTEMS INFORMATION TECHNOLOGY INNOVATIONS INSPECTION INSTALLATIONS INSTITUTION INSTRUMENT INSURANCE INSURANCE COMPANIES INSURANCE SYSTEM INSURERS INTELLECTUAL PROPERTY INTELLECTUAL PROPERTY RIGHTS INTERFACE INTERNAL AUDIT INTERNATIONAL BEST PRACTICE INTERNATIONAL COMPARISON INTERNATIONAL COOPERATION INTERNATIONAL STANDARD INTERNATIONAL TRADE INVESTING IT INFRASTRUCTURE JUDGMENTS JUDICIAL PROCESS LEGACY SYSTEMS LEGAL FRAMEWORK LEVEL PLAYING FIELD LOSS OF INFORMATION LOSS OF REVENUE MARKET SEGMENTATION MARKETING MARKETING STRATEGY MATERIAL MONETARY FUND MULTINATIONAL BUSINESSES OFFICE OPERATIONS OPERATIONAL FUNCTIONS PAYMENT PROCESSING PAYMENT TRANSACTION PERSONAL INCOME PERSONAL INCOME TAX PILOT PROJECTS POLITICAL ECONOMY PROPERTY RIGHTS PROTECTION OF INTELLECTUAL PROPERTY PUBLIC ACCOUNTABILITY REAL-TIME DATA RECORD KEEPING REQUIREMENTS RESULT RESULTS RISK MANAGEMENT RISK MANAGEMENT SYSTEM RISK MANAGEMENT SYSTEMS SAVINGS SERVERS SERVICES TO CLIENTS SINGLE TAX SMALL BUSINESSES SMALL ENTERPRISES SOCIAL PROTECTION SOFTWARE DEVELOPMENT SUPERVISION TARGETS TAX TAX ADMINISTRATION TAX AUDITS TAX AVOIDANCE TAX BASE TAX COLLECTION TAX COLLECTIONS TAX COMPLIANCE TAX ENFORCEMENT TAX EVASION TAX LAWS TAX LEGISLATION TAX LIABILITIES TAX OBLIGATIONS TAX OFFICES TAX POLICY TAX REBATES TAX RETURN TAX RETURNS TAX REVENUE TAX REVENUES TAX SYSTEM TAX SYSTEMS TAXPAYER TAXPAYER COMPLIANCE TAXPAYER SERVICE TAXPAYER SERVICES TAXPAYERS TECHNICAL SKILLS TELEPHONE TELEPHONES TRANSACTION TRANSPARENCY TURNOVER USER USES WEB World Bank Czech Republic Report on an Integrated Revenue Administration, Volume 1 : Evaluation of the Government Plan to Merge Tax and Customs Administrations |
| geographic_facet |
Europe and Central Asia Czech Republic |
| description |
The Czech authorities invited the World
Bank to provide an independent evaluation of the
Government's draft plan for the merger of the Tax and
Customs Administrations, and with an eye on the eventual
integration of the collection of social contributions into a
newly created revenue authority. In Volume I of this report,
we present a preliminary examination of the
Government's draft plan for tax and customs merger.
Volume II does a preliminary assessment of the issues
relating to integrating collection of social contributions
within the tax administration.The assessment of the
Government's plan in this report is intended to assist
the Government in taking a more informed decision on this
issue based on lessons learned from international
experience. Integration and fundamental reforms are complex
processes and require adequate time, financial resources and
careful management of the change process itself in order to
be successful. In the report, we have pointed out the key
challenges and risks and how these can be overcome. We have
flagged the major issues that the Government must consider,
and highlighted the challenges that the Government must be
aware of when designing the establishment of a modern,
unified revenue administration. We have recommended a medium
term strategy that will take into consideration the key
issues and concerns. |
| format |
Report |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Czech Republic Report on an Integrated Revenue Administration, Volume 1 : Evaluation of the Government Plan to Merge Tax and Customs Administrations |
| title_short |
Czech Republic Report on an Integrated Revenue Administration, Volume 1 : Evaluation of the Government Plan to Merge Tax and Customs Administrations |
| title_full |
Czech Republic Report on an Integrated Revenue Administration, Volume 1 : Evaluation of the Government Plan to Merge Tax and Customs Administrations |
| title_fullStr |
Czech Republic Report on an Integrated Revenue Administration, Volume 1 : Evaluation of the Government Plan to Merge Tax and Customs Administrations |
| title_full_unstemmed |
Czech Republic Report on an Integrated Revenue Administration, Volume 1 : Evaluation of the Government Plan to Merge Tax and Customs Administrations |
| title_sort |
czech republic report on an integrated revenue administration, volume 1 : evaluation of the government plan to merge tax and customs administrations |
| publisher |
Washington, DC |
| publishDate |
2017 |
| url |
http://documents.worldbank.org/curated/en/632951468032161850/Evaluation-of-the-government-plan-to-merge-Tax-and-Customs-Administrations http://hdl.handle.net/10986/28213 |
| _version_ |
1764466309571018752 |
| spelling |
okr-10986-282132021-04-23T14:04:47Z Czech Republic Report on an Integrated Revenue Administration, Volume 1 : Evaluation of the Government Plan to Merge Tax and Customs Administrations World Bank ACCOUNTING ACTION PLAN ADVERTISEMENTS ARREARS BACK-OFFICE BEST PRACTICES BRANCH OFFICES BROADBAND BROADBAND NETWORK BUDGET ALLOCATION BUSINESS ASSOCIATIONS BUSINESS ENVIRONMENT BUSINESS MODEL BUSINESS OPERATIONS BUSINESS PROCESSES BUSINESS SYSTEM CALL CENTERS CAPABILITIES CD CERTIFICATES CHECKS COMMERCE COMMERCIAL BUSINESSES COMPLIANCE COST COMPLIANCE COSTS CORE BUSINESS CORPORATE GOVERNANCE CORPORATE INCOME TAX CRIMINAL OFFENCES CSS CURRENCY CUSTOMS CUSTOMS DECLARATIONS CUSTOMS REVENUES DATA FLOWS DATA MINING DATABASE SYSTEM DAY-TO-DAY MANAGEMENT DEGREE OF RISK DIGITALIZATION DISBURSEMENTS E-SERVICES ECONOMIC COOPERATION EFFICIENCY IMPROVEMENTS ELECTRONIC DECLARATION ELECTRONIC SERVICES ENFORCEMENT POWERS ENTERPRISE PERFORMANCE EQUIPMENT EXCISE TAXES EXPORT EXPORTS FINANCIAL ADVISORS FINANCIAL INSTITUTIONS FINANCIAL RESOURCES FLOW OF GOODS FRAUD FUNCTIONALITIES FUND INFORMATION GLOBALIZATION GOVERNANCE PRACTICES GOVERNMENT POLICIES GOVERNMENT REVENUES GRAPHICAL USER INTERFACE HARMONIZATION HOLDING HUMAN RESOURCES ICT IMPLEMENTATION PLAN IMPLEMENTATION PROCESS IMPLEMENTATION STRATEGY INFORMATION SERVICE INFORMATION SHARING INFORMATION SYSTEMS INFORMATION TECHNOLOGY INNOVATIONS INSPECTION INSTALLATIONS INSTITUTION INSTRUMENT INSURANCE INSURANCE COMPANIES INSURANCE SYSTEM INSURERS INTELLECTUAL PROPERTY INTELLECTUAL PROPERTY RIGHTS INTERFACE INTERNAL AUDIT INTERNATIONAL BEST PRACTICE INTERNATIONAL COMPARISON INTERNATIONAL COOPERATION INTERNATIONAL STANDARD INTERNATIONAL TRADE INVESTING IT INFRASTRUCTURE JUDGMENTS JUDICIAL PROCESS LEGACY SYSTEMS LEGAL FRAMEWORK LEVEL PLAYING FIELD LOSS OF INFORMATION LOSS OF REVENUE MARKET SEGMENTATION MARKETING MARKETING STRATEGY MATERIAL MONETARY FUND MULTINATIONAL BUSINESSES OFFICE OPERATIONS OPERATIONAL FUNCTIONS PAYMENT PROCESSING PAYMENT TRANSACTION PERSONAL INCOME PERSONAL INCOME TAX PILOT PROJECTS POLITICAL ECONOMY PROPERTY RIGHTS PROTECTION OF INTELLECTUAL PROPERTY PUBLIC ACCOUNTABILITY REAL-TIME DATA RECORD KEEPING REQUIREMENTS RESULT RESULTS RISK MANAGEMENT RISK MANAGEMENT SYSTEM RISK MANAGEMENT SYSTEMS SAVINGS SERVERS SERVICES TO CLIENTS SINGLE TAX SMALL BUSINESSES SMALL ENTERPRISES SOCIAL PROTECTION SOFTWARE DEVELOPMENT SUPERVISION TARGETS TAX TAX ADMINISTRATION TAX AUDITS TAX AVOIDANCE TAX BASE TAX COLLECTION TAX COLLECTIONS TAX COMPLIANCE TAX ENFORCEMENT TAX EVASION TAX LAWS TAX LEGISLATION TAX LIABILITIES TAX OBLIGATIONS TAX OFFICES TAX POLICY TAX REBATES TAX RETURN TAX RETURNS TAX REVENUE TAX REVENUES TAX SYSTEM TAX SYSTEMS TAXPAYER TAXPAYER COMPLIANCE TAXPAYER SERVICE TAXPAYER SERVICES TAXPAYERS TECHNICAL SKILLS TELEPHONE TELEPHONES TRANSACTION TRANSPARENCY TURNOVER USER USES WEB The Czech authorities invited the World Bank to provide an independent evaluation of the Government's draft plan for the merger of the Tax and Customs Administrations, and with an eye on the eventual integration of the collection of social contributions into a newly created revenue authority. In Volume I of this report, we present a preliminary examination of the Government's draft plan for tax and customs merger. Volume II does a preliminary assessment of the issues relating to integrating collection of social contributions within the tax administration.The assessment of the Government's plan in this report is intended to assist the Government in taking a more informed decision on this issue based on lessons learned from international experience. Integration and fundamental reforms are complex processes and require adequate time, financial resources and careful management of the change process itself in order to be successful. In the report, we have pointed out the key challenges and risks and how these can be overcome. We have flagged the major issues that the Government must consider, and highlighted the challenges that the Government must be aware of when designing the establishment of a modern, unified revenue administration. We have recommended a medium term strategy that will take into consideration the key issues and concerns. 2017-09-07T20:35:03Z 2017-09-07T20:35:03Z 2008-06 Report http://documents.worldbank.org/curated/en/632951468032161850/Evaluation-of-the-government-plan-to-merge-Tax-and-Customs-Administrations http://hdl.handle.net/10986/28213 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank Washington, DC Economic & Sector Work :: Other Public Sector Study Economic & Sector Work Europe and Central Asia Czech Republic |