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Publication Detail
TRJ 2004 Vol XVI No 4: Trends in Organization and Management Reforms for Tax Administration Among Selected Tax Authorities in Asia

The study presents and evaluates the practices and recent trends in organization and management reforms for tax administration among selected Asian countries such as the Philippines, Indonesia, Singapore, Malaysia, Thailand, Hongkong, China, Korea and Japan. It also discusses the different organization and management strategies adopted by these countries to further improve their institutional performances. It notes that tax administration in Asia is continually evolving in response to the different global and economic developments. Aside from developments in tax policy, there have been several enhancements to improve tax administration, particularly in the area of organization and management. The initiated organization and management reforms contribute towards improving overall organizational performance. Among these initiatives are the setting up of more modernized systems and procedures; strategic positioning of the tax agency; establishment of functional organizations within the agency; enhancing management information systems; and improving personnel quality. It observes that the Asian experiences in tax administration are quite different compared with other regions in the world. While many Latin American and African countries are moving towards a semi-autonomous authority (RA), there are only few countries in Asia which have adopted the model (e.g. Singapore and Malaysia). This is primarily because countries in Asia have different peculiarities and requirements, as well as, political realities. As such, most tax authorities in Asia are content with the traditional model of tax agencies, i.e. either a ministry or under the supervision of the Ministry of Finance. For the Philippines which is seeking to adopt the semi autonomous RA model, the paper suggests looking into the practices of its neighbors specifically how they handle their tax administration responsibilities and improve tax collection. For one, the adoption of a semi-autonomous RA model is not a guarantee for improving tax collection as indicated by the experiences of most tax authorities which have subscribed to the model. Also, the adoption of a semi-autonomous RA model is only one tool towards improving the overall organizational performance such as installing supportive organizational structures, information systems, rewards for employees and proactive management systems, incentives and leadership which are a continuing agenda for any agency regardless of the organizational set-up. The paper points out that combining the best practices of tax authorities in Asia in organization and management reforms as well as the good attributes of the semi-autonomous RA model may give positive results in improving tax collection and revenue performance in the Philippines.

National Tax Research Center
Authors Keywords
National Tax Research Center; tax administration;
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