Improving Taxpayer Service and Facilitating Compliance in Singapore

Bird, Richard M. ; Oldman, Oliver

World Bank, Washington, DC

关键词: ACCESS TO INFORMATION;    ADMINISTRATIVE EFFICIENCY;    ADMINISTRATIVE PROCESSES;    AUTHORITY;    AUTOMATION;   

RP-ID  :  21603

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

Over the past ten years, the governmentof Singapore has sought to modernize and computerizeSingapore. Tax administration was one area of publicadministration that clearly required modernization. In 1992the Inland Revenue Authority of Singapore (IRAS) was createdto administer income and property taxes and a new valueadded tax called the Goods and Services Tax. Planning beganto develop an integrated, computerized approach taxadministration, which was soon reorganized on functionallines. This process has had made impressive results. In asurvey, 95 percent of individual taxpayers, 83 percent ofcorporate taxpayers, and 93 percent of goods and servicestaxpayers said they were satisfied with IRAS services. Thisnote discusses what Singapore has done to improve thetaxpayer service and how it was done.