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Since 1986, the IRS has invested $2.5 billion in Tax System Modernization. Through 2001, it expects to spend over $8 billion on TSM. This report critiques the effectiveness of IRS efforts to modernize tax processing. Discusses IRS's progress in implementing modernization and describes serious remaining mgmt. and technical weaknesses that must be corrected if tax systems modernization is to succeed. Includes over a dozen specific recommendations for improving IRS's business mgmt. and info. systems mgmt. and development capabilities. Charts and tables.
Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.