VITARA参考资料：机构治理

INSTITUTIONALGOVERNANCE Inter-American Center of Tax AdministrationsInternational Monetary FundIntra-European Organisation of Tax AdministrationsOrganisation for Economic Co-operation and Development REFERENCE GUIDE INSTITUTIONALGOVERNANCE Inter-American Center of Tax AdministrationsInternational Monetary FundIntra-European Organisation of Tax AdministrationsOrganisation for Economic Co-operation and Development Copyright © 2024 Inter-American Center of Tax Administrations,International Monetary Fund, Intra-European Organisation of Tax Administrations,and Organisation for Economic Co-operation and DevelopmentDesign: IMF CSF Creative Solutions Division Cataloging-in-Publication DataIMF Library Names: Inter-American Center of Tax Administrations, author. | International MonetaryFund, author. | Intra-European Organisation of Tax Administrations, author. |Organisation for Economic Co-operation and Development, author. | InternationalMonetary Fund, publisher.Title: VITARA reference guide : institutional governance / Inter-American Center ofTax Administrations, International Monetary Fund, Intra-European Organisation ofTax Administrations, Organisation for Economic Co-operation and Development.Other titles: VITARA reference guide. | Virtual training to advance revenue administration. |Institutional governance.Description: Washington, DC : International Monetary Fund, 2024. | Nov. 2024. | Includesbibliographical references.Identifiers: ISBN:9798400283888(paper)9798400284496(ePub)9798400284304(WebPDF)Subjects: LCSH: Tax administration and procedure. | Taxation.Classification: LCC HJ2300.V58 2024 Contents PREAMBLE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1 CHAPTER 1.INTRODUCTION. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3•What Is Institutional Governance?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 CHAPTER 2. INSTITUTIONAL SETTINGS OF THE TAX ADMINISTRATION. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5 •The Legal Form and Mandate of Tax Administration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5•Tax Administration Governance Models. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7•Where Should Tax Powers Lie in a Tax Administration?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8•Balancing Rights and Obligations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10•External Actors in Governance of a Tax Administration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13 CHAPTER 3. OVERSIGHT, COMPLAINT HANDLING, AND REPORTING OBLIGATIONSFOR THE TAX ADMINISTRATION. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15 •External Oversight of a Tax Administration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15•How to Ensure Community Confidence in a Tax Administration?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17•Complaint Management. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18•Integrity and Corruption Assessments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19 CHAPTER 4. INTERNAL GOVERNANCE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20 •Essential Elements of an Internal Governance Framework. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20•The Role of the Head of the Tax Administration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21•Organizational Considerations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23•Decision-Making by Officials. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .24•Risk Management. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .26 SUMMARY. . . . . . . . . . . .