Czech Republic Report on an Integrated Revenue Administration, Volume 2 : Assessment of the Plan for Integrating Collection Functions of Social Security and Health Insurance within a Unified Revenue Administration
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/823591468260668410/Assessment-of-the-plan-for-integrating-collection-functions-of-Social-Security-and-health-insurance-within-a-unified-revenue-administration http://hdl.handle.net/10986/28214 |
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oai_dc |
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Digital Repository |
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Foreign Institution |
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Digital Repositories |
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World Bank Open Knowledge Repository |
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World Bank |
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English en_US |
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ACCOUNTING ADMINISTRATIVE COSTS ARREARS ASSET MANAGEMENT AUDITS AUTOMATION BACK-OFFICE BANK LOAN BENEFICIARIES BUSINESS DECISION BUSINESS ENVIRONMENT BUSINESS FUNCTION BUSINESS FUNCTIONS BUSINESS MODEL BUSINESS PROCESS BUSINESS PROCESSES BUSINESS REQUIREMENTS BUSINESS SYSTEM BUSINESS SYSTEMS CALL CENTER CAPABILITY CD CERTIFICATES COMMERCIAL BANKS COMMUNICATION TECHNOLOGY COMMUNICATIONS TECHNOLOGY COMPETITIVENESS COMPLIANCE COST COMPLIANCE COSTS CONSUMER CONFIDENCE CONTROL SYSTEM CORE BUSINESS CORPORATE INCOME TAX COST OF COLLECTION COST REDUCTION CRIME CURRENCY CUSTOMER SERVICE CUSTOMS DATA FLOWS DATA STORAGE DEBTS DEVELOPING E-BUSINESS DISBURSEMENT DISBURSEMENTS DOCUMENT MANAGEMENT E-COMMERCE E-GOVERNMENT ECONOMIC COOPERATION ELECTRONIC DOCUMENT ELECTRONIC FILING ELECTRONIC PAYMENTS ELECTRONIC REGISTRATION ELECTRONIC SERVICES ELECTRONIC SIGNATURE ELECTRONIC SIGNATURE LAW ENABLING ENVIRONMENT EQUIPMENTS EXCISE TAXES EXPENDITURE EXPENDITURES FATIGUE FINANCIAL MANAGEMENT FLOW OF INFORMATION FRAUD FUND INFORMATION FUND MANAGERS GENERAL PUBLIC GOVERNMENT REVENUES GRAPHICAL USER INTERFACE HARDWARE HARMONIZATION HEALTH SERVICES HOSPITALS HUMAN RESOURCE HUMAN RESOURCE MANAGEMENT ICT IDENTIFICATION NUMBER IMPLEMENTATION PLAN INCOME TAX INCOME TAXES INCOMES INFORMATION SHARING INFORMATION SYSTEMS INFORMATION TECHNOLOGY INFRASTRUCTURE INVESTMENT INSPECTIONS INSTITUTION INSTITUTIONAL CAPACITY INSTITUTIONAL FRAMEWORK INSTITUTIONAL FRAMEWORKS INSURANCE INSURANCE COMPANIES INSURANCE COMPANY INSURANCE CORPORATION INSURANCE PREMIUM INSURANCE PREMIUMS INSURER INSURERS INTERFACE INTERFACES INTERNATIONAL BEST PRACTICE INTERNATIONAL BEST PRACTICES INVESTING INVESTMENT REQUIREMENTS ISSUANCE KNOWLEDGE BASE LAWS LEGACY SYSTEMS LEGAL FRAMEWORK LEVEL PLAYING FIELD LIABILITY LOCAL BUSINESSES LOCAL GOVERNMENT LOCAL GOVERNMENTS MARGINAL COSTS MARKET ECONOMY MATERIAL MIGRATION MONETARY FUND NEEDS ASSESSMENT ONE-STOP SHOP PAPERLESS OFFICE PAYMENT FLOWS PAYROLL TAX PAYROLL TAXES PENSION PENSION CONTRIBUTION PENSION FUND PENSION FUNDS PENSION REFORMS PENSION SYSTEM PENSION SYSTEMS PENSIONS PERFORMANCE INDICATORS PERSONAL IDENTIFICATION PERSONAL INCOME PERSONAL INCOME TAX PERSONAL INCOME TAXES PERSONAL INFORMATION PERSONAL PENSION PRIVATE PENSION PRIVATE SECTOR PRIVATE SECTOR DEVELOPMENT PRIVATIZATION PROJECT MANAGEMENT PROPORTIONAL REPRESENTATION PUBLIC ADMINISTRATION PUBLIC HEALTH QUALITY OF SERVICE QUERIES REAL TIME INFORMATION REAL-TIME DATA REFORM PROGRAMS REGISTRATION SYSTEM REGULATORY FRAMEWORK RESULT RESULTS RETENTION RETURN RETURNS RISK MANAGEMENT RISK MANAGEMENT SYSTEM RISK MANAGEMENT SYSTEMS RISK PROFILE RISK PROFILES SAVINGS SECURITIES SERVERS SERVICE PROVIDERS SMALL BUSINESSES SOCIAL INSURANCE SYSTEM SOCIAL INSURANCE SYSTEMS SOCIAL POLICY SOCIAL PROTECTION SOCIAL SECURITY SYSTEM SOCIAL SECURITY SYSTEMS SOCIAL SUPPORT SUBSIDIZATION SYSTEM DEVELOPMENT TARGETS TAX TAX ADMINISTRATION TAX BASE TAX BASES TAX COLLECTION TAX EVASION TAX LIABILITIES TAX LIABILITY TAX OBLIGATIONS TAX OFFICES TAX POLICY TAX PROVISIONS TAX RATE TAX RATES TAX RETURN TAX SYSTEM TAX SYSTEMS TAXATION TAXPAYER COMPLIANCE TAXPAYER SERVICE TAXPAYER SERVICES TAXPAYERS TECHNICAL ASSISTANCE TECHNICAL SKILLS TRADE UNIONS TRANSITION COUNTRIES TRANSMISSION TRANSPARENCY TREASURY TREATY UNEMPLOYMENT USER USER INTERFACE USERS USES WASTE WEB WORKERS |
| spellingShingle |
ACCOUNTING ADMINISTRATIVE COSTS ARREARS ASSET MANAGEMENT AUDITS AUTOMATION BACK-OFFICE BANK LOAN BENEFICIARIES BUSINESS DECISION BUSINESS ENVIRONMENT BUSINESS FUNCTION BUSINESS FUNCTIONS BUSINESS MODEL BUSINESS PROCESS BUSINESS PROCESSES BUSINESS REQUIREMENTS BUSINESS SYSTEM BUSINESS SYSTEMS CALL CENTER CAPABILITY CD CERTIFICATES COMMERCIAL BANKS COMMUNICATION TECHNOLOGY COMMUNICATIONS TECHNOLOGY COMPETITIVENESS COMPLIANCE COST COMPLIANCE COSTS CONSUMER CONFIDENCE CONTROL SYSTEM CORE BUSINESS CORPORATE INCOME TAX COST OF COLLECTION COST REDUCTION CRIME CURRENCY CUSTOMER SERVICE CUSTOMS DATA FLOWS DATA STORAGE DEBTS DEVELOPING E-BUSINESS DISBURSEMENT DISBURSEMENTS DOCUMENT MANAGEMENT E-COMMERCE E-GOVERNMENT ECONOMIC COOPERATION ELECTRONIC DOCUMENT ELECTRONIC FILING ELECTRONIC PAYMENTS ELECTRONIC REGISTRATION ELECTRONIC SERVICES ELECTRONIC SIGNATURE ELECTRONIC SIGNATURE LAW ENABLING ENVIRONMENT EQUIPMENTS EXCISE TAXES EXPENDITURE EXPENDITURES FATIGUE FINANCIAL MANAGEMENT FLOW OF INFORMATION FRAUD FUND INFORMATION FUND MANAGERS GENERAL PUBLIC GOVERNMENT REVENUES GRAPHICAL USER INTERFACE HARDWARE HARMONIZATION HEALTH SERVICES HOSPITALS HUMAN RESOURCE HUMAN RESOURCE MANAGEMENT ICT IDENTIFICATION NUMBER IMPLEMENTATION PLAN INCOME TAX INCOME TAXES INCOMES INFORMATION SHARING INFORMATION SYSTEMS INFORMATION TECHNOLOGY INFRASTRUCTURE INVESTMENT INSPECTIONS INSTITUTION INSTITUTIONAL CAPACITY INSTITUTIONAL FRAMEWORK INSTITUTIONAL FRAMEWORKS INSURANCE INSURANCE COMPANIES INSURANCE COMPANY INSURANCE CORPORATION INSURANCE PREMIUM INSURANCE PREMIUMS INSURER INSURERS INTERFACE INTERFACES INTERNATIONAL BEST PRACTICE INTERNATIONAL BEST PRACTICES INVESTING INVESTMENT REQUIREMENTS ISSUANCE KNOWLEDGE BASE LAWS LEGACY SYSTEMS LEGAL FRAMEWORK LEVEL PLAYING FIELD LIABILITY LOCAL BUSINESSES LOCAL GOVERNMENT LOCAL GOVERNMENTS MARGINAL COSTS MARKET ECONOMY MATERIAL MIGRATION MONETARY FUND NEEDS ASSESSMENT ONE-STOP SHOP PAPERLESS OFFICE PAYMENT FLOWS PAYROLL TAX PAYROLL TAXES PENSION PENSION CONTRIBUTION PENSION FUND PENSION FUNDS PENSION REFORMS PENSION SYSTEM PENSION SYSTEMS PENSIONS PERFORMANCE INDICATORS PERSONAL IDENTIFICATION PERSONAL INCOME PERSONAL INCOME TAX PERSONAL INCOME TAXES PERSONAL INFORMATION PERSONAL PENSION PRIVATE PENSION PRIVATE SECTOR PRIVATE SECTOR DEVELOPMENT PRIVATIZATION PROJECT MANAGEMENT PROPORTIONAL REPRESENTATION PUBLIC ADMINISTRATION PUBLIC HEALTH QUALITY OF SERVICE QUERIES REAL TIME INFORMATION REAL-TIME DATA REFORM PROGRAMS REGISTRATION SYSTEM REGULATORY FRAMEWORK RESULT RESULTS RETENTION RETURN RETURNS RISK MANAGEMENT RISK MANAGEMENT SYSTEM RISK MANAGEMENT SYSTEMS RISK PROFILE RISK PROFILES SAVINGS SECURITIES SERVERS SERVICE PROVIDERS SMALL BUSINESSES SOCIAL INSURANCE SYSTEM SOCIAL INSURANCE SYSTEMS SOCIAL POLICY SOCIAL PROTECTION SOCIAL SECURITY SYSTEM SOCIAL SECURITY SYSTEMS SOCIAL SUPPORT SUBSIDIZATION SYSTEM DEVELOPMENT TARGETS TAX TAX ADMINISTRATION TAX BASE TAX BASES TAX COLLECTION TAX EVASION TAX LIABILITIES TAX LIABILITY TAX OBLIGATIONS TAX OFFICES TAX POLICY TAX PROVISIONS TAX RATE TAX RATES TAX RETURN TAX SYSTEM TAX SYSTEMS TAXATION TAXPAYER COMPLIANCE TAXPAYER SERVICE TAXPAYER SERVICES TAXPAYERS TECHNICAL ASSISTANCE TECHNICAL SKILLS TRADE UNIONS TRANSITION COUNTRIES TRANSMISSION TRANSPARENCY TREASURY TREATY UNEMPLOYMENT USER USER INTERFACE USERS USES WASTE WEB WORKERS World Bank Czech Republic Report on an Integrated Revenue Administration, Volume 2 : Assessment of the Plan for Integrating Collection Functions of Social Security and Health Insurance within a Unified Revenue Administration |
| 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 2 : Assessment of the Plan for Integrating Collection Functions of Social Security and Health Insurance within a Unified Revenue Administration |
| title_short |
Czech Republic Report on an Integrated Revenue Administration, Volume 2 : Assessment of the Plan for Integrating Collection Functions of Social Security and Health Insurance within a Unified Revenue Administration |
| title_full |
Czech Republic Report on an Integrated Revenue Administration, Volume 2 : Assessment of the Plan for Integrating Collection Functions of Social Security and Health Insurance within a Unified Revenue Administration |
| title_fullStr |
Czech Republic Report on an Integrated Revenue Administration, Volume 2 : Assessment of the Plan for Integrating Collection Functions of Social Security and Health Insurance within a Unified Revenue Administration |
| title_full_unstemmed |
Czech Republic Report on an Integrated Revenue Administration, Volume 2 : Assessment of the Plan for Integrating Collection Functions of Social Security and Health Insurance within a Unified Revenue Administration |
| title_sort |
czech republic report on an integrated revenue administration, volume 2 : assessment of the plan for integrating collection functions of social security and health insurance within a unified revenue administration |
| publisher |
Washington, DC |
| publishDate |
2017 |
| url |
http://documents.worldbank.org/curated/en/823591468260668410/Assessment-of-the-plan-for-integrating-collection-functions-of-Social-Security-and-health-insurance-within-a-unified-revenue-administration http://hdl.handle.net/10986/28214 |
| _version_ |
1764466132589215744 |
| spelling |
okr-10986-282142021-04-23T14:04:47Z Czech Republic Report on an Integrated Revenue Administration, Volume 2 : Assessment of the Plan for Integrating Collection Functions of Social Security and Health Insurance within a Unified Revenue Administration World Bank ACCOUNTING ADMINISTRATIVE COSTS ARREARS ASSET MANAGEMENT AUDITS AUTOMATION BACK-OFFICE BANK LOAN BENEFICIARIES BUSINESS DECISION BUSINESS ENVIRONMENT BUSINESS FUNCTION BUSINESS FUNCTIONS BUSINESS MODEL BUSINESS PROCESS BUSINESS PROCESSES BUSINESS REQUIREMENTS BUSINESS SYSTEM BUSINESS SYSTEMS CALL CENTER CAPABILITY CD CERTIFICATES COMMERCIAL BANKS COMMUNICATION TECHNOLOGY COMMUNICATIONS TECHNOLOGY COMPETITIVENESS COMPLIANCE COST COMPLIANCE COSTS CONSUMER CONFIDENCE CONTROL SYSTEM CORE BUSINESS CORPORATE INCOME TAX COST OF COLLECTION COST REDUCTION CRIME CURRENCY CUSTOMER SERVICE CUSTOMS DATA FLOWS DATA STORAGE DEBTS DEVELOPING E-BUSINESS DISBURSEMENT DISBURSEMENTS DOCUMENT MANAGEMENT E-COMMERCE E-GOVERNMENT ECONOMIC COOPERATION ELECTRONIC DOCUMENT ELECTRONIC FILING ELECTRONIC PAYMENTS ELECTRONIC REGISTRATION ELECTRONIC SERVICES ELECTRONIC SIGNATURE ELECTRONIC SIGNATURE LAW ENABLING ENVIRONMENT EQUIPMENTS EXCISE TAXES EXPENDITURE EXPENDITURES FATIGUE FINANCIAL MANAGEMENT FLOW OF INFORMATION FRAUD FUND INFORMATION FUND MANAGERS GENERAL PUBLIC GOVERNMENT REVENUES GRAPHICAL USER INTERFACE HARDWARE HARMONIZATION HEALTH SERVICES HOSPITALS HUMAN RESOURCE HUMAN RESOURCE MANAGEMENT ICT IDENTIFICATION NUMBER IMPLEMENTATION PLAN INCOME TAX INCOME TAXES INCOMES INFORMATION SHARING INFORMATION SYSTEMS INFORMATION TECHNOLOGY INFRASTRUCTURE INVESTMENT INSPECTIONS INSTITUTION INSTITUTIONAL CAPACITY INSTITUTIONAL FRAMEWORK INSTITUTIONAL FRAMEWORKS INSURANCE INSURANCE COMPANIES INSURANCE COMPANY INSURANCE CORPORATION INSURANCE PREMIUM INSURANCE PREMIUMS INSURER INSURERS INTERFACE INTERFACES INTERNATIONAL BEST PRACTICE INTERNATIONAL BEST PRACTICES INVESTING INVESTMENT REQUIREMENTS ISSUANCE KNOWLEDGE BASE LAWS LEGACY SYSTEMS LEGAL FRAMEWORK LEVEL PLAYING FIELD LIABILITY LOCAL BUSINESSES LOCAL GOVERNMENT LOCAL GOVERNMENTS MARGINAL COSTS MARKET ECONOMY MATERIAL MIGRATION MONETARY FUND NEEDS ASSESSMENT ONE-STOP SHOP PAPERLESS OFFICE PAYMENT FLOWS PAYROLL TAX PAYROLL TAXES PENSION PENSION CONTRIBUTION PENSION FUND PENSION FUNDS PENSION REFORMS PENSION SYSTEM PENSION SYSTEMS PENSIONS PERFORMANCE INDICATORS PERSONAL IDENTIFICATION PERSONAL INCOME PERSONAL INCOME TAX PERSONAL INCOME TAXES PERSONAL INFORMATION PERSONAL PENSION PRIVATE PENSION PRIVATE SECTOR PRIVATE SECTOR DEVELOPMENT PRIVATIZATION PROJECT MANAGEMENT PROPORTIONAL REPRESENTATION PUBLIC ADMINISTRATION PUBLIC HEALTH QUALITY OF SERVICE QUERIES REAL TIME INFORMATION REAL-TIME DATA REFORM PROGRAMS REGISTRATION SYSTEM REGULATORY FRAMEWORK RESULT RESULTS RETENTION RETURN RETURNS RISK MANAGEMENT RISK MANAGEMENT SYSTEM RISK MANAGEMENT SYSTEMS RISK PROFILE RISK PROFILES SAVINGS SECURITIES SERVERS SERVICE PROVIDERS SMALL BUSINESSES SOCIAL INSURANCE SYSTEM SOCIAL INSURANCE SYSTEMS SOCIAL POLICY SOCIAL PROTECTION SOCIAL SECURITY SYSTEM SOCIAL SECURITY SYSTEMS SOCIAL SUPPORT SUBSIDIZATION SYSTEM DEVELOPMENT TARGETS TAX TAX ADMINISTRATION TAX BASE TAX BASES TAX COLLECTION TAX EVASION TAX LIABILITIES TAX LIABILITY TAX OBLIGATIONS TAX OFFICES TAX POLICY TAX PROVISIONS TAX RATE TAX RATES TAX RETURN TAX SYSTEM TAX SYSTEMS TAXATION TAXPAYER COMPLIANCE TAXPAYER SERVICE TAXPAYER SERVICES TAXPAYERS TECHNICAL ASSISTANCE TECHNICAL SKILLS TRADE UNIONS TRANSITION COUNTRIES TRANSMISSION TRANSPARENCY TREASURY TREATY UNEMPLOYMENT USER USER INTERFACE USERS USES WASTE WEB WORKERS 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. 2017-09-07T20:37:24Z 2017-09-07T20:37:24Z 2008-06 Report http://documents.worldbank.org/curated/en/823591468260668410/Assessment-of-the-plan-for-integrating-collection-functions-of-Social-Security-and-health-insurance-within-a-unified-revenue-administration http://hdl.handle.net/10986/28214 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 |