Czech Republic Report on an Integrated Revenue Administration, Volume 2 : Assessment of the Plan for Integrating Collection Functions of Social Security and Health Insurance within a Unified Revenue Administration

World Bank

Washington, DC

关键词: ACCOUNTING;    ADMINISTRATIVE COSTS;    ARREARS;    ASSET MANAGEMENT;    AUDITS;   

RP-ID  :  43004

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

The Czech authorities invited the WorldBank to provide an independent evaluation of theGovernment's draft plan for the merger of the Tax andCustoms Administrations, and with an eye on the eventualintegration of the collection of social contributions into anewly created revenue authority. In Volume I of this report,we present a preliminary examination of theGovernment's draft plan for tax and customs merger.Volume II does a preliminary assessment of the issuesrelating to integrating collection of social contributionswithin the tax administration.The assessment of theGovernment's plan in this report is intended to assistthe Government in taking a more informed decision on thisissue based on lessons learned from internationalexperience. Integration and fundamental reforms are complexprocesses and require adequate time, financial resources andcareful management of the change process itself in order tobe successful. In the report, we have pointed out the keychallenges and risks and how these can be overcome. We haveflagged the major issues that the Government must consider,and highlighted the challenges that the Government must beaware of when designing the establishment of a modern,unified revenue administration. We have recommended a mediumterm strategy that will take into consideration the keyissues and concerns.