（D） Tax Administration: Growing into a Good VAT
As noted in the background paper, countries are generally advised that a preparatory period of between 18 and 24 month is necessary to set up a VAT. This advice seems both reasonable and to some extent accords with experience in DTE. On the other hand, such experience also suggests that in some cases this period may be too long in the sense that often the window of opportunity open to introduce major tax changes may simply be too short to permit such relatively leisurely and measured preparation. Countries that adopt a VAT must sometimes, for better or worse, take what may be called the ‘big bang’ approach. Of course, when this has happened the experience has seldom worked out well, which is probably one reason so much stress is put on the need to follow the ‘normal’ time schedule mentioned above. Nonetheless, it would be helpful to separate out more clearly than is usually done the really critical steps in this process and any necessary sequence such steps must follow, as distinct from what might perhaps be called the ‘complete’ process. If it has to be done quickly, or not at all, what really has to be done, and in what order?
On the other hand, much DTE experience suggests that two years is not nearly long enough to have a good (or even an acceptable) VAT system up and running well. Ten years – or at least five – is perhaps closer to reality. Moreover, progress in this task is most unlikely to follow an even or smooth path. Policy innovation often follows a sort of
VB.NET的数据库访问和ADO.NET外文文献及翻译logistic path, with an initial leap forward at the time of creation when attention levels and reward expectations are high, a subsequent period of letdown and perhaps even regression, and then, finally, if all goes well, a period of gradually settling into the ‘normal’ bureaucratic pattern. This path may be particularly noticeable in the many DTEs in which a new VAT is intended to serve as either a pilot or a catalyst for the reform of revenue administration more generally, not least because the success or otherwise of VAT is, of course, intimately related to the ability and willingness of a country to create the needed conditions for successful self-assessment—an issue that itself requires much closer examination than it seems to have received.本文来自辣.文~论^文·网原文请找腾讯32,49114
Two corollaries may be suggested. First, as already mentioned, one implication is simply that both the sequencing and the time scale of the ‘normal’ schedule need reconsideration. Which elements are most critical in the sense that if they are not in place the tax simply will not function? Which are most urgent in the sense that if they are not done, other critical things cannot be done? How much time and effort is really needed in the circumstances of particular DTE to do the critical and urgent things as distinct from the nice and perhaps eventually desirable ones?
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