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Philippines - National Program Support for Tax Administration Reform Project (Inglês)

Ratings for National Program Support for Tax Administration Reform (NPSTAR) Project for Philippines were as follows: outcomes were moderately unsatisfactory, risk to development outcome was high, Bank performance was moderately unsatisfactory, and Borrower performance was moderately unsatisfactory. Some of the lessons learned included: (i)Information Technology (IT) projects and automation on their own will not deliver institutional reforms; (ii) NPSTAR proved to be highly dependent on reform leadership within but also outside of Bureau of Internal Revenue (BIR); (iii) A comprehensive reform program for an institution like the BIR requires the active participation of oversight agencies; (iv) External agencies should hold BIR reforms to account; (v) As a pre-requisite, Department of Budget and Management (DBM) to provide sufficient managerial flexibility to BIR in terms of budgeting and human resource arrangements; (vi) An effective set of project indicators requires ensuring the integrity of the data; (vii) Phasing project implementation with clear pre-requisites to proceed with succeeding phases; (viii) Revenue pressures should not be confused with commitment to deeper institutional reforms for tax administration; and (ix) Citizens and taxpayers need to become part of the reform agenda at both design and implementation stages.

Detalhes

  • Data do documento

    2013/12/15

  • TIpo de documento

    Conclusão da Implementação e Relatórios sobre Resultados

  • No. do relatório

    ICR2749

  • Nº do volume

    1

  • Total Volume(s)

    1

  • País

    Filipinas,

  • Região

    Leste Asiático e Pacífico,

  • Data de divulgação

    2016/10/07

  • Disclosure Status

    Disclosed

  • Nome do documento

    Philippines - National Program Support for Tax Administration Reform Project

  • Palavras-chave

    Poverty Reduction & Economic Management;human resource management information system;Tax Administration;economic and financial analysis;tax administration modernization program;economic and development authority;tax administration reform program;Tax Policy and Administration;tax effort;human resource development;change management;reform plan;institutional reform effort;personal income tax;business process reengineering;institutional development impact;tax administration function;quality at entry;Tax Compliance;cost accounting system;corporate income tax;total tax;human resource issues;Business Process Improvement;organizational change management;primarily due;public sector debt;total tax collection;human resource reform;outputs by components;performance management system;tax reform effort;delay in procurement;operational performance indicators;award of contract;change management process;bank's procurement procedures;project management structure;supreme audit institution;tax collection effort;payment of tax;fall in tax;individual performance management;tax administration measure;tax administration system;public awareness campaign;project performance indicator;human resources information;amounts of information;implementation of reform;account receivable;project indicator;tax base;rationalization plan;registration information;development partner;financial statement;intermediate outcome;institutional transformation;oversight agency;external stakeholder;tax enforcement;taxpayer service;procurement system;operational indicator;revenue administration;fiscal crisis;taxpayer information;institutional change;tax payer;enforcement activity;electronic filing;information dissemination;gap analysis;tax information;governance reform;effective tax;tax registration;core functions;Tax Evasion;weather station;settlement process;registration system;outcome indicator;individual risk;utilization rate;internal change;strategic change;payment system;broad ownership;fight corruption;political commitment;reform strategy;improved enforcement;diagnostic analysis;significant challenge;Project Monitoring;strategy development;internal stakeholder;individual taxpayer;political landscape;case management;incentive structure;organizational reform;comprehensive strategy;loan financing;grant funding;tax revenue;restructuring process;improving enforcement;governance environment;short-term revenue;internal control;audit strategy;weak foundation;performance objective;corporate taxpayers;Taxpayer Registry;tax arrears;support system;taxpayer compliance;institutional strengthening;legal hurdles;Exchange Rates;account management;internal management;philippine peso;management policy;strategy formulation;priority program;reasonable assumption;total collections;strategic approach;enforcement work;operational plan;increased spending;gender aspect;cash balance;operational level;Integrity Risk;procurement process;remedial measure;sustainable reform;unpaid tax;loan disbursement;annual disbursement;management letter;financial covenant;inclusive growth;political support;audit opinion;procurement requirement;average tax;fiscal consolidation;prior review;case file;bank's support;intermediate indicator;fiduciary requirements;budget program;political turmoil;taxpayer survey;loan proceeds;user surveys;fund development;future taxpayer;monitoring progress;bank finance;tax measure;disbursement profile;project delays;good governance;management capacity;wage earner;previous one;legal enforcement;

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