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Implementing Large Taxpayer Units
Size:
unspecified
ISSN:
Categories:
Tax
ISBN No:
978-0-9553540-0-7
Format:
Publication Date:
09-2006
Number of Pages:
74
Status:
In stock
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Description
More and more tax administrations are setting up specialised units for dealing with large taxpayers. This publication presents the experience of seven Commonwealth country tax administrations that have successfully created specialised departments exclusively to deal with large taxpayers, and identifies good practices in this area.
Implementing Large Taxpayer Units highlights the entire process from initial planning through to implementation, in order to identify key factors in success. While the book is primarily meant to assist countries at the start of this process, it will also help administrators who have already implemented such units to identify areas for improvement or to take timely corrective measures.
Published by the Commonwealth Association of Tax Administrators and distributed by the Commonwealth Secretariat.
Contents
Foreword
Overview
Limitations
Acknowledgements
Introduction
The Position of CATA Member Countries in Relation to Large Taxpayer Units
Case Studies
* Pakistan Central Board of Revenue
* South African Revenue Service: Large Business Centre
* Inland Revenue Department of Sri Lanka: Large Taxpayers Unit
* Tanzania Revenue Authority: Large Taxpayers Department
* Uganda Revenue Authority: Large Taxpayers Office
* HM Revenue and Customs (UK): Large Business Service
* Zambia Revenue Authority: Managing the Compliance of Large Traders
Common Themes and Good Practices
Cooperative Compliance: A Relatively New Approach to Managing Large Taxpayers
Appendix
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