TAX ADMINISTRATION REFORM QUESTIONS & ANSWERS When did Tax Administration Jamaica (TAJ) officially begin? The Revenue Administration (Amendment) Act 2011 was passed by the House of Representatives on March 29 and by the Senate on April 1, 2011. The Minister of Finance and the Public Service, ...
The findings suggest that recognition of, and attention to, competing logics will improve the decisions needed to undertake successful tax administration reforms, in Jamaica and beyond. In particular, theories of public policy and the policy process should deal explicitly with institutional constraints,...
accordance with tax laws,e.g.the “Detailed Regulations for the Implementation of the Law of the People’s Republic of China Concerning the Administration of Tax Colle ction,”or formulated by the State Council under the authorisation of the National P eople’s Congress and its Standing Committee...
Kingston, Jamaica: Tax Administration Jamaica. Retrieved September 12, 2016, from https://www.jamaicatax.gov.jm/citizen-s-charter. Tanzi, V., & Zee, H. H. (2001). Tax policy for developing countries (Vol. 27). Washington, DC: International Monetary Fund. Google Scholar Tennant, S., ...
We also would like to thank Gabriel Zucman, Panayiotis Nicolaides, the participants of the EU Tax Observatory lunch seminar, the DG TAXUD EC internal seminar and the Center of Tax Policy and Administration at the OECD for their valuable comments. The authors also acknowledge the input of Paul-...
It has turned local governments into upwardly oriented applicants\nfor central fiscal transfers and economic entrepreneurs on the capital market.WangYingyaoPolitics & Policy
(see Government of Jamaica1996–National Land Policy; Local Authorities of Jamaica2016). High evasion rates threaten, and occasionally impair, the effectiveness of local authorities’ operations. Property tax administration is hampered by an overstretched court system, inadequacy of the legislation, lack...
Trade tax revenue is ‘easy to collect’ because it requires low administration and capacity demands, is administered at the border locations, and is easy to monitor (e.g., Aizenman and Jimjarak 2009; Carstens 2005; Greenaway and Milner 1991; Kubota 2005). In the meantime, a large number...
Results in the first part of Table A3 show that at the 5% level, the expansion of the shadow economy reduces the likelihood of structural reform in several tax policy and revenue administration areas, including the personal income tax, goods and services tax, excise tax, property tax, and rev...