Integration of Revenue Administration: A Comparative Study of International Experience

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  • 8/7/2019 Integration of Revenue Administration: A Comparative Study of International Experience

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    C G K O VCX CTE Q @ W TP D U K A

    E M T @ X M CT E K M C N @ R V @ X E @ M G @

    Emt`jrctekm ka X`v`mu`Cdoemestrctekm

    C Z K X N D H C M I W T P D U

  • 8/7/2019 Integration of Revenue Administration: A Comparative Study of International Experience

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  • 8/7/2019 Integration of Revenue Administration: A Comparative Study of International Experience

    3/59

    Z K X N D H C M I W T P D U

    Emt`jrctekm ka

    X`v`mu` Cdoemestrctekm

    C Gkopcrctev` Wtudy ka Emt`rmctekmcn @xp`re`mg`

  • 8/7/2019 Integration of Revenue Administration: A Comparative Study of International Experience

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    Gkpyrejbt 8636

    Tb` Emt`rmctekmcn Hcmi akr X`gkmstrugtekm cmd D`v`nkpo`mt / Tb` Zkrnd Hcmi

    3232 B Wtr``t, M.Z.

    Zcsbemjtkm, D.G. 86477, P.W.C.

    Cnn rejbts r`s`rv`dOcmuacgtur`d em tb` Pmet`d Wtct`s ka Co`regc

    Aerst Vremtemj< Cujust 8636

    premt`d km r`gygn`d pcp`r

    3 8 7 4 37 38 33 36

    Zkrnd Hcmi Wtude`s cr` puhnesb`d tk gkooumegct` tb` r`sunts ka tb` Hcmis wkri tk tb`

    d`v`nkpo`mt gkooumety wetb tb` n`cst pkssehn` d`ncy. Tb` ocmusgrept ka tbes pcp`r tb`r`akr`

    bcs mkt h``m pr`pcr`d em cggkrdcmg` wetb tb` prkg`dur`s cpprkprect` tk akrocnny-`det`d t`xts.

    Wko` skurg`s get`d em tbes pcp`r ocy h` emakrocn dkguo`mts tbct cr` mkt r`cdeny cvcenchn`.

    Tb` ffimdemjs, emt`rpr`tctekms, cmd gkmgnusekms `xpr`ss`d b`r`em cr` tbks` ka tb` cutbkr(s)cmd dk mkt m`g`sscreny r``gt tb` ve`ws ka tb` Emt`rmctekmcn Hcmi akr X`gkmstrugtekm cmd

    D`v`nkpo`mt/Tb` Zkrnd Hcmi cmd ets cnect`d krjcmezctekms, kr tbks` ka tb` @x`gutev` Der`gtkrs

    ka Tb` Zkrnd Hcmi kr tb` jkv`rmo`mts tb`y r`pr`s`mt.

    Tb` Zkrnd Hcmi dk`s mkt jucrcmt`` tb` cggurcgy ka tb` dctc emgnud`d em tbes wkri. Tb`

    hkumdcre`s, gknkrs, d`mkoemctekms, cmd ktb`r emakroctekm sbkwm km cmy ocp em tbes wkri dk

    mkt eopny cmy ludjo`mt km tb` pcrt ka Tb` Zkrnd Hcmi ka tb` n`jcn stctus ka cmy t`rretkry kr tb`

    `mdkrs`o`mt kr cgg`ptcmg` ka sugb hkumdcre`s.

    Tb` oct`recn em tbes puhnegctekm es gkpyrejbt`d. Gkpyemj cmd/kr trcmsoeemj pkrtekms kr cnn ka

    tbes wkri wetbkut p`roessekm ocy h` c veknctekm ka cppnegchn` ncw. Tb` Emt`rmctekmcn Hcmi akr

    X`gkmstrugtekm cmd D`v`nkpo`mt/Tb` Zkrnd Hcmi `mgkurcj`s dess`oemctekm ka ets wkri cmdwenn mkrocnny jrcmt p`roessekm prkoptny tk r`prkdug` pkrtekms ka tb` wkri.

    Akr p`roessekm tk pbktkgkpy kr r`premt cmy pcrt ka tbes wkri, pn`cs` s`md c r`qu`st wetb gkopn`t`

    emakroctekm tk tb` Gkpyrejbt Gn`crcmg` G`mt`r, Emg., 888 Xks`wkkd Drev`, Dcmv`rs, OC 63587,

    PWC, T`n< 5:2-:06-2466, Acx< 5:2-:06-44:6, www.gkpyrejbt.gko.

    Cnn ktb`r qu`re`s km rejbts cmd neg`ms`s, emgnudemj suhsedecry rejbts, sbkund h` cddr`ss`d tk tb`

    Kg` ka tb` Vuhnesb`r, Tb` Zkrnd Hcmi, 3232 B Wtr``t MZ, Zcsbemjtkm, DG 86477, PWC, Acx