Skip to Main Navigation

Russia - Tax Administration Modernization Project (English)

This audit largely concurs with the Implementation Completion Report's assessment of satisfactory project outcome, substantial institutional development impacts, and satisfactory performances both by the Bank, and the Borrower; however, downgrades sustainability from highly likely, to likely only. Lessons demonstrate that ownership can be engendered at local levels, suggesting institutional reforms, particularly in regionally diversified countries, are more successful if implemented through regional pilots, with the judicious support of higher levels of Government. However, such judicious practice best succeeds if integrated, comprehensive, and complementary reforms are manageable with the complexity, and risks of reform itself. In addition, it is important to appropriately manage change, specifically regarding the introduction of large-scale computerization, and associated software development, prior to substantial hardware investments; and in particular, careful attention should be given in adapting the Bank procurement procedures to the relatively unpredictable, but critical process of customized software development.

Details

  • Document Date

    2003/05/13

  • Document Type

    Project Performance Assessment Report

  • Report Number

    25915

  • Volume No

    1

  • Total Volume(s)

    1

  • Country

    Russian Federation,

  • Region

    Europe and Central Asia,

  • Disclosure Date

    2010/07/01

  • Doc Name

    Russia - Tax Administration Modernization Project

  • Keywords

    electronic data processing;advantage of economies of scale;legal and regulatory framework;increase in tax revenue;Operational Core Curriculum;information and communication technology;Tax Administration;personal income tax;implementation of reform;institutional development impact;quality at entry;continuous institutional learning;quality of supervision;wide area network;shortage of funds;country assistance strategy;types of taxes;tax administration modernization;openness to idea;peer review process;candidates for audit;institutional reform effort;sources of assistance;cost of compliance;public information campaign;cooperation and assistance;investment in hardware;senior tax officials;Country Assistance Strategies;business process reengineering;human resource development;exchange of information;filing of tax;tax administration strategy;national audit plan;technical assistance program;capacity building component;quality of preparation;tax in arrears;procurement of equipment;tax administration organization;taxpayer education;tax process;organizational structure;taxpayer service;Tax Compliance;corporate network;local training;tax inspector;organizational change;tax authorities;tax authority;tax collection;institutional change;profit tax;tax return;Tax Modernization;tax form;procurement problems;application software;administrative efficiency;interagency cooperation;organizational development;management capability;demonstration effect;national implementation;computer hardware;national training;project costing;enterprise tax;loan fund;institutional analysis;positive outcome;import duty;counterpart fund;tax system;efficient system;unsatisfactory performance;modernization program;tax arrears;borrower performance;waiting time;tax inspectorate;monitoring indicator;Management Systems;remote region;young adult;remedial action;external environment;government commitment;radical change;risk analysis;staff development;testing procedure;procurement issue;tax office;operational units;professional skill;equipment upgrading;counterpart funding;government funding;assessment rate;Real estate;separate agreement;learning process;system administrator;Economic Management;reform measure;staff ratio;external training;traditional line;high tax;application systems;systems approach;investment need;management development;procurement process;adequate capacity;teaching material;audit strategy;central authority;procurement assistance;future learning;Funding agencies;project cancellation;Advisory services;geographic area;project quality;regional performance;loan request;national tax;regional budget;processing time;corrective measure;voluntary compliance;labor input;statistical reports;Calculate Taxes;tax audit;efficient tax;national system;information service;document processing;regional data;tax discipline;quantitative indicators;tax payment;total tax;regional tax;Tax Reform;strategic management;state policy;equipment specification;authority structure;local funds;personal relations;personal interest;tax law;tax matter;social marketing;procurement rule;reform implementation;individual tax;alternative mean;adequate resources;information architecture;borrower commitment;individual taxpayer;electronic filing;limited bank;institutional constraint;improving performance;evaluation method;sectoral approach;project ratings;market economy;sustainable use;Natural Resources;unintended effect;transition arrangement;administrative support;technological investment;transition economy;image building;e-government programs;national strategy;analytical approach;evaluation study;operational staff;Borrowing Countries;special interest;complementary reform;Transition economies;equipment purchase;organizational reform;local problem;vested interests;government service;fiscal stabilization;fiscal imbalance;taxpayer association;audit techniques;reorganization plan;organizational restructuring;strategy development;taxpayer registration;organizational culture;educational program

Downloads

COMPLETE REPORT

Official version of document (may contain signatures, etc)

  • TXT*
  • Total Downloads** :
  • Download Stats
  • *The text version is uncorrected OCR text and is included solely to benefit users with slow connectivity.

Citation

Russia - Tax Administration Modernization Project (English). Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/685011468757814711/Russia-Tax-Administration-Modernization-Project