税务管理手册（英）

HANDBOOK RaúlFélixJunquera-VarelaandCristianÓliverLucas-Mas RevenueAdministrationHandbook RevenueAdministrationHandbook RaúlFélixJunquera-VarelaandCristianÓliverLucas-Mas ©2024InternationalBankforReconstructionandDevelopment/TheWorldBank1818HStreetNW,Washington,DC20433 Telephone:202-473-1000;Internet:www.worldbank.orgSomerightsreserved 123427262524 ThisworkisaproductofthestaffofTheWorldBankwithexternalcontributions.Thefindings,interpretations,andconclusionsexpressedinthisworkdonotnecessarilyreflecttheviewsofTheWorldBank,itsBoardofExecutiveDirectors,orthegovernmentstheyrepresent.TheWorldBankdoesnotguaranteetheaccuracy,completeness,orcurrencyofthedataincludedinthisworkanddoesnotassumeresponsibilityforanyerrors,omissions,ordiscrepanciesintheinformation,orliabilitywithrespecttotheuseoforfailuretousetheinformation,methods,processes,orconclusionssetforth.Theboundaries,colors,denominations,andotherinformationshownonanymapinthisworkdonotimplyanyjudgmentonthepartofTheWorldBankconcerningthelegalstatusofanyterritoryortheendorsementoracceptanceofsuchboundaries. NothinghereinshallconstituteorbeconstruedorconsideredtobealimitationuponorwaiveroftheprivilegesandimmunitiesofTheWorldBank,allofwhicharespecificallyreserved. RightsandPermissions ThisworkisavailableundertheCreativeCommonsAttribution3.0IGOlicense(CCBY3.0IGO)http://creativecommons.org/licenses/by/3.0/igo.UndertheCreativeCommonsAttributionlicense,youarefreetocopy,distribute,transmit,andadaptthiswork,includingforcommercialpurposes,underthefollowingconditions: Attribution—Pleasecitetheworkasfollows:Junquera-Varela,RaúlFélix,andCristianÓliverLucas-Mas.2024.RevenueAdministra-tionHandbook.Washington,DC:WorldBank.doi:10.1596/978-1-4648-2053-3.License:CreativeCommonsAttributionCCBY3.0IGO Translations—Ifyoucreateatranslationofthiswork,pleaseaddthefollowingdisclaimeralongwiththeattribution:ThistranslationwasnotcreatedbyTheWorldBankandshouldnotbeconsideredanofficialWorldBanktranslation.TheWorldBankshallnotbeliableforanycontentorerrorinthistranslation. Adaptations—Ifyoucreateanadaptationofthiswork,pleaseaddthefollowingdisclaimeralongwiththeattribution:Thisisanadap-tationofanoriginalworkbyTheWorldBank.ViewsandopinionsexpressedintheadaptationarethesoleresponsibilityoftheauthororauthorsoftheadaptationandarenotendorsedbyTheWorldBank. Third-partycontent—TheWorldBankdoesnotnecessarilyowneachcomponentofthecontentcontainedwithinthework.TheWorldBankthereforedoesnotwarrantthattheuseofanythird-party-ownedindividualcomponentorpartcontainedintheworkwillnotinfringeontherightsofthosethirdparties.Theriskofclaimsresultingfromsuchinfringementrestssolelywithyou.Ifyouwishtore-useacomponentofthework,itisyourresponsibilitytodeterminewhetherpermissionisneededforthatre-useandtoobtainpermissionfromthecopyrightowner.Examplesofcomponentscaninclude,butarenotlimitedto,tables,figures,orimages. AllqueriesonrightsandlicensesshouldbeaddressedtoWorldBankPublications,TheWorldBank,1818HStreetNW,Washington,DC20433,USA;e-mail:pubrights@worldbank.org. ISBN(paper):978-1-4648-2053-3 ISBN(electronic):978-1-4648-2054-0DOI:10.1596/978-1-4648-2053-3 Coverandinteriordesign:OwenDesignCo. LibraryofCongressControlNumber:2023924025 Contents Forewordix Prefacexi Acknowledgmentsxiii AbouttheAuthorsxv ExecutiveSummaryxvii Abbreviationsxxi 1.Taxpolicydesignconsiderationsthatimpactthetaxadministration1 Certaintyandsimplicity1 Taxpayersegmentation8 Presumptivetaxation15 Taxmoraleandothernontechnicaldrivers23 Notes32 Bibliography32 2.Institutionalsetupandstrategicplanningofrevenueadministrations37 Institutionalarrangements37 Organizationalstructure41 Strategicmanagement47 Riskmanagement49 Performancemanagement54 Note57 Bibliography57 3.Maturitymodelsfortaxandcustomsadministrations61 Rationaleandmethodologicalconsiderations61 Maturitymodelfortaxadministrations64 Maturitymodelforcustomsadministrations66 Maturitymodelforinformationtechnology68 Notes73 Bibliography74 4.Selectedcorebusinessprocessesofrevenueadministrations77 Taxpayerregistrationandriskprofiling77 Assessment,filing,andrevenuecollectionsystems82 Taxpayerservices87 Taxauditfunction92 Revenuearrearsmanagementandtaxdisputes99 Bibliography105 5.Guidelinesforaframeworkontaxsanctions107 Challengesandmisconceptionsoftaxsanctionssystems107 Guidelinesontaxpenalties111 Guidelinesonsurcharges117 Guidelinesoninterests119 Reformingtaxsanctionssystems120 Notes124 Bibliography127 6.Digitaltransformationoftaxandcustomsadministrations129 Digitalizationasastrategictoolfordomesticresourcemobilization129 Taxadministrationasabusinessofinformationmanagement131 Impactofinformationtechnologysystemsondomesticresourcemobilization132 Exploitingdataqualitymanagementtoitsfullpotential134 Notes139 Bibliography140 7.Buildingdatasciencecapabilitiesintaxandcustomsadministrations141 Datamanagementappliedtodatasciences141 Strategyforcreatingmachinelearningcapabilitiesanddatasciencetools143 Applicationsofmachinelearningintaxandcustomsadministrations149 Feasibilityoftheuseofblockchaininitiativesfortaxad