Concept Note on the Medium-Term Revenue Strategy (MTRS)
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- Agatha Higgins
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1 Cncept Nte n the Medium-Term Revenue Strategy (MTRS) The purpse f this nte is t further develp the cncept f Medium-Term Revenue Strategy (MTRS) presented in the paper that the Platfrm fr Cllabratin n Tax (IMF, OECD, UN, WB) submitted in July 2016 t the G20 Finance Ministers meeting in Chengdu, China. 1 The cre elements needed fr an effective implementatin f an MTRS are utlined in Bx 10 f the paper, reprduced belw. As explained in the Platfrm paper, the fully-fledged implementatin f an MTRS in a given cuntry wuld require a hlistic, synergetic, and steady develpment f the cre elements. As many cuntries are currently undertaking significant revenue mbilizatin effrts, ntably based arund tax system refrms, sme f the abve elements (r parts f them) are already in place., t sme extent but nt necessarily with the reach, synergy, and sustainability that the Platfrm fr Cllabratin n Tax (PCT) envisages in its paper. As stressed there, the revenue mbilizatin effrt is nt nly abut the quantity, but als its quality. Elabratin n the Platfrm visin fllws. 2 Scial cnsensus n medium-term revenue gals. Revenue gals shuld be determined in tandem with expenditure needs/gals. Regarding the latter, there are evident links t be made with the 2030 Agenda fr Sustainable Develpment, centered arund 17 Sustainable Develpment Gals (SDGs) t be achieved by These gals are mre ambitius in reach and revenue requirements than previus develpment agendas. The medium-term timeframe the PCT paper suggests is 5-10 years t prgressively reach the revenue bjectives needed t achieve the 2030 timeframe fr full implementatin f the SDGs. Gvernments must lead and infrm the natinal dialgue that determines sciety s expectatins fr the level f public services and the related expenditure needs that determines revenue cllectin targets health, educatin, scial entitlements, emplyment, pverty reductin, etc. and scial and ecnmic develpment cuntries will be pursuing. In tailring the SDGs t cuntries cntexts, plitical leaders are central t building brad cnsensus acrss multiple stakehlders and representatives f the cmmunity. 3 1 Enhancing the Effectiveness f External Supprt in Building Tax Capacity in Develping Cuntries, Platfrm fr Cllabratin n Tax (IMF, OECD, UN, WB), July At: 2 As the Platfrm paper stresses, the revenue fcus f MTRS is the tax system (including in this bth custms and the range f fiscal regimes that may be applied t the extractive industries). Other financing surces (lending r external aid) were nt addressed, except the external supprt fr capacity develpment (CD) technical assistance (TA) and training. 3 Figure 4 in the Platfrm dcument describes the wide range f stakehlders invlved in tax refrm. Amng these, external institutins (e.g. Platfrm partners), and agencies prviding budget supprt shuld help in this dialgue, as part f the relatinship they maintain with cuntries e.g. the IMF thrugh its surveillance and lending activities with cuntries.
2 2 Versin February 6, 2017 The develpment agendas will require significant medium-term revenue generatin that cuntries will have t have the capacity t accurately frecast and sustainably generate. These need t be matched with the medium-term expenditure needs ideally frecast thrugh medium-term budget framewrk (MTBF), in cuntries able t d s. Althugh, in DCs (in mst LICs in particular) the capacity t undertake medium-term budgeting is limited (thugh capacity building supprt can help), sme visin f expenditure needs will have t be peridically estimated t enable setting revenue gals. 4 This medium-term revenue mbilizatin bjective will have t be reflected in frmal dcuments that gvernments are typically respnsible fr prducing: gvernment prgrams, annual public sectr budgets, medium-term budgets, etc. Peridic reprting t the public n prgress with these cmmitments is central t Gvernment accuntability t the electrate. A central dcument is a MTRS, which will describe (at a high level) the rad map f the refrm f the tax system see next sectin and attachment 1 fr the cntents f such a dcument. Implementatin f this rad map will require a whle-f-gvernment cmmitment t the revenue mbilizatin effrt see subsequent sectin n what cuntry s cmmitment entails. Refrm f the tax system. 5 Under an MTRS a carefully sequenced verhaul f the tax system and its three cre cmpnents tax plicy, administratin and legal framewrk will almst certainly be needed. Diagram 1 in the Platfrm paper prvides a framewrk fr this undertaking. Redesigning tax plicy settings. When medium term (5-10 years) tax revenue needs have been frecast, the next task is determining (a) hw efficient, equitable and effective the current tax plicy framewrk is in meeting the revenue needs, and (b) hw it shuld be adjusted. Detailed diagnsis f the plicy design features (e.g. neutrality vs bias), tax mix (e.g. cnsumptin, labr, capital, natural resurces), and ecnmic and scial impact (e.g. n grwth, equality, etc.) will be needed. A multi-year high level rad map f the tax plicy ptins will have t be elabrated, which accmpanies the prjected expenditure needs/gals. This high level rad map will have t be peridically revised (e.g. every year) and updated (e.g. every three years) t timely respnd t material adjustments in the needs/gals, change in circumstances (plitical and ther), and emerging issues. 6 Thugh revenue needs (t match expenditure needs) will frame this exercise, raising the level f revenues may nt necessarily be always the primary bjective, nt at least in sme perids as described in the Platfrm paper. The quality f the tax plicy framewrk is imprtant t avid cmprmising grwth, fairness and ther r creating perverse incentives (e.g. harassment f taxpayers, excessive discretin f legal pwers, crrupt practices, and aggressive tax planning). 7 In adjusting the plicy settings cnsideratin needs t be given t the capacity f taxpayers, the prfile f the business envirnment, and the capacity f the revenue agencies t implement the plicy chices and manage the tax system. 4 As the Platfrm paper stresses: At the utset (f launching an MTRS), a clear revenue mbilizatin bjective fr the medium-term has t be determined. This needs t be driven by the cuntry s wn bjectives, be cmpatible with achieving the SDGs, reflect the macr fiscal cntext, and be cmplementary t the ther surces f available (prjected) financing. And as als mentined, MTRSs fcus n the tax revenues, but ther surces f financing fr develpment have t be cnsidered. 5 The term tax cmprises all type f taxatin: dmestic, n external trade, and ther special ne like n natural resurces. 6 In DCs (in mst LICs in particular), undertaking this exercise n a peridic basis will be challenging, perhaps nt feasible, and CD supprt will be needed. Imprtantly, this CD supprt shuld nt nly help in diagnsing and redesigning the plicy setting but als in clsing the capability gap and helping create autnmy (fr example, by helping t build strng tax plicy units). 7 As the Platfrm paper states: It is nt just hw much revenue is raised, but hw it is raised that matters.
3 3 Versin February 6, 2017 Refrming the revenue agencies. Meeting revenue needs will depend n ensuring taxpayers cmpliance; and efficient and effective revenue agencies are crucial t this. The plicy settings define the best quality plicy chices t raise the revenue needs. Achieving success rests n the efficient, equitable and effective implementatin f plicy by revenue agencies. In many DCs (and mst LICs) revenue agencies need t be mdernized t fulfill this rle. Hwever, addressing their weaknesses has ften nt been a sufficient pririty. The plitical ecnmy t undertake and sustain administrative refrms is cmplex, and smetimes mre challenging than shrt-term revenue raising. Often, the chices made are ill-cnceived. Hence the imprtance f the brad natinal cnsensus described abve t prvide the enabling plitical envirnment fr brader and deeper refrms. 8, 9 Strengthening the legal framewrk. Taxatin establishes a legal relatinship between taxpayers and the State Thus, the tax plicy and administratin cmpnents f the tax system are set in laws. And the crrect applicatin and respect f the rule f law is crucial fr the success f a tax system. In this regard, well-prepared laws are significant determinants f the efficiency and effectiveness f the tax system. In implementing MTRSs, careful examinatin f the laws gverning the tax system will be required, including bth the substantive laws setting the taxes (VAT, PIT, CIT, Excises, Custms Duties, NR taxes, envirnmental taxes, etc.) and the prcedural nes establishing the revenue agencies pwers and taxpayers rights (registratin, filing, payments, audit, cllectin enfrcement, disputes, appeals, etc.). Attentin als needs t be paid t meeting internatinal treaty and ther bligatins. Enhancement and adaptatin f the legal framewrk will als have t accmpany the changes in the plicy and administratin settings while implementing the MTRSs. A cnsistent and integrated apprach will have t be exercised t ensure the legal framewrk fully supprts the plicy and administratin settings. Cuntry cmmitment. Cmmitment emerges strngly when a sense f urgency arises. In the cntext f refrming the tax system, mtivatins can be diverse. Fr example, a mre ambitius medium-term scial prgram can be a high pririty fr a gvernment and adapting the system t mbilize mre revenues culd be the primary respnse t mve ahead. Crrecting distrtins in the design and applicatin f the system that are hampering ecnmic grwth can be als a strng mtivatin. In any event, gvernments must lead the effrt in refrming the tax system, as a cuntry-wned bjective t secure financing, while enabling scial and ecnmic develpment. This refrm shuld becme a whle-fgvernment strategic pririty, embraced by key authrities and entities within gvernments certainly by thse mre directly related t the tax system but als by the several stakehlders that help shape the tax system perfrmance. 10 Brad cnsensus (and wide cnsultatin) will be als crucial in defining the agenda fr the tax system refrm; taxes affect citizens and ecnmic units acrss a natin and the tax system s legitimacy determines in great part taxpayers behavir and cmpliance, cnsequently the efficiency and effectiveness f the tax system. T help frge the cnsensus, this effrt shuld be managed and crdinated by the highest level f gvernment, likely the Ministry f Finance empwered by presidents and/r prime ministers. And a frmal 8 See Current Challenges in Revenue Mbilizatin Imprving Tax Cmpliance, IMF, In designing and implementing plicy and administratin refrms, quick wins in mdernizatin and revenue will have t be cnsidered, in the cntext f the wider visin f achieving medium and lnger terms gals. 10 As described in the Platfrm paper (and represented in figure 4 f the paper), the tax system is nt nly a matter fr revenue agencies, taxpayers, tax prfessinals, and ministries f finances. It als invlves a variety f stakehlders impacting hw the tax system perfrms: gvernment, parliament, judiciary, civil sciety, media, business cmmunity.
4 4 Versin February 6, 2017 refrm management apprach shuld be adpted t ensure: (a) cntinuity and medium-term visin f the refrm prcess, (b) resurces fr design and implementatin (including partnership with external supprt), and (c) sustained plitical supprt during implementatin. Experience has shwn that successful tax system refrm deepens n a sund revenue refrm strategy, gd gvernance arrangements and teams t manage the strategy, and visible and sustained plitical supprt fr a steady refrm strategy implementatin. Under a refrm management prcess sme key gvernance arrangements have t be put in place: an accuntable spnsr (at the highest gvernment level), a steering cmmittee(s) (t prvide the whle-fgvernment supprt, smetimes with representatives beynd the gvernment), refrm management structure and team (identifying the key agencies invlved and a cre team t help implement the refrm strategy), and peratinal arrangements t help design, implement, and mnitr the refrm strategy implementatin. External supprt. As mentined, in DCs (particularly in mst LICs) the capacity t frmulate and implement MTRSs is limited. Thus, external CD supprt (by TA prviders and dnrs) will ften be essential t its effectiveness. In many cuntries such supprt is already present. And the high pririty that revenue mbilizatin has gained in recent years implies that this CD supprt will increase. This external supprt can be used t help the Gvernment establish the medium-term revenue refrm strategy. There is sme evidence that where multiple CD prviders are supprting the cuntry in RA refrms the effrts are nt always crdinated r well aligned bjectives. In sme cases, refrm initiatives have been in cnflict r nt well sequenced. In part, this culd be because CD prviders have t priritize their wn institutinal mandates ver cllabratin with ther CD prviders. There are ften difficulties in measuring refrm utcmes and attributing them t individual prviders. All this, in turn, puts additinal pressure n recipient cuntries (particularly thse with mre limited capacity) t manage an intensified CD supprt. A sea-change in helping rganize the CD supprt can be achieved with the adptin f cuntry-wned MTRSs, if the revenue strategy is embraced by the cmmunity f CD prviders: Cuntry recipients shuld designate ne TA prvider t take the lead in supprting the authrities in frmulating the refrm f the tax system, in clse cllabratin and cnsultatin with ther CD prviders. This lead TA prvider shuld supprt the cuntry s refrm management gvernance t safeguard the integrity f the revenue strategy and crdinate CD supprt. It will als need t prvide timely advice fr its adjustment and update, and in selected cre tax system areas plicy, administratins and legal settings as needed. CD supprt must be prvided and received under the umbrella f the tax system refrm strategy, at the apprpriate time and with the scpe envisaged in the refrm strategy. This implies that the CD supprt t frmulate and implement the tax system refrm strategy must be sequenced accrding t the pririties set by the authrities and utlined in the implementatin plan f the refrm strategy. A frmal agreement (e.g. MOU) between authrities and CD prviders, with sme explicit recgnitin f the rles, cntributin, sequencing, etc., n bth sides: cuntry and CD prviders. New CD prviders shuld be guided t be part f the agreement. t avid prly designed and dispersed effrts, nt prvided in a synergetic manner with ther elements f the verall effrt. Dnrs supprting the financing f the CD effrt culd be rganized in multi-dnr trust fund t facilitate the frmal agreement and simplify the use f funding, implementatin, and reprting Experience shws sme gd examples f crdinatin, withut a frmal agreement. Mainly based n gd will f staff frm sme CD prviders, particularly in the field. Hwever, experience als shws that this gd crdinatin is many times shrt life and, instead, very fragile and nt sustainable. And nt strng enugh t prtect the gd crdinatin when a new CD prvider
5 5 Versin February 6, 2017 Embracing the abve crdinating apprach is an imprtant distinctive feature f the MTRS relative t current revenue mbilizatin effrt, and what CD prviders have been undertaking s far. It will require strng willingness and cmmitment frm the CD prviders t successful adptin and implementatin f MTRSs. brings cmpelling new pririties (and smetime incentives ) t a cuntry. Thus, the gd will f sme wrk in the field is nt enugh, and the cuntry s effrt is suddenly jepardized by a lne ranger trying t gain its wn space and in its wn cnditins.
6 6 Versin February 6, 2017 Appendix 1. Medium-Term Revenue Strategy Dcument Cntents The MTRS Dcument shuld describe the high-level rad map that the gvernment will frmally adpt t guide the refrm f the tax systems. It shuld bradly describe the gvernments strategy fr refrming the tax plicy, administratin, and legal settings ver the next 5-10 years, aiming t finance cuntries ecnmic and scial prgrams thrugh quality revenue, i.e. a tax system that will mbilize resurces, reflect distributinal cnsideratins and create apprpriate incentives fr ecnmic and scial develpment. 12 Refrm f the tax system cntents Redesigning the tax plicy setting. This part f the MTRS Dcument shuld cntain: A 5-year prjectin f Gvernment s revenue needs (maybe as a percentage f GDP) expenditure plans including the financing gap t be mbilized thrugh the tax system. A tw-fld diagnstic f the current plicy framewrk (majr taxes): against principles f sund tax plicy setting and internatinal trends. against its capacity t meet the prjected revenue needs. Intentins t change the tax plicy setting t meet the revenue needs specified, and at the same time imprve its design principles: e.g. replacing sales tax fr VAT, changing prgressivity f PIT, bradening CIT base. A 5-year hrizn timetable with the sequencing f intended plicy changes and accmpanying legislative changes. A respnsible structure (e.g. plicy unit) t lead the: refrm prcess and wrk, engagement with stakehlders, and discussin in Parliament. Refrming the revenue agencies. This part f the MTRS Dcument shuld cntain: A three-fld diagnstic f revenue agencies n their administratin f the plicy framewrk t achieve high taxpayer cmpliance: levels/rates f taxpayers cmpliance with main taxes. institutinal management and gvernance arrangements against gd internatinal practice and trends (e.g. measured thrugh TADAT and ther tls). management and perfrmance f cre revenue administratin functins against internatinal benchmarks and trends. Intentins t refrm tax agencies twards mdernizatin and adptin f gd internatinal practice and trends. e.g.: full adptin f self-assessment, greater autnmy and accuntability f agencies, a shift t digital revenue administratin, full autmatin f prcesses, securing prfessinalizatin and integrity. An investment plan t supprt refrm implementatin, ntably resurce needs and surces. A 5-year hrizn timetable with the sequencing f intended revenue administratin changes. A gvernance structure t lead the refrm prcess, engage with stakehlders, and undertake the wrk, and supprt Parliamentary discussin. Strengthening the legal framewrk. The plicy and administratin refrms will likely require significant shift in the tax legal framewrk. The MTRS Dcument shuld identify the majr changes need t enable the intended plicy and administratin changes, especially thse t remve barriers t refrm mdernizatin f revenue agencies. 12 Preparatin f this MTRS Dcument will be infrmed by diagnstics and refrm ptins fr tax plicy, administratin, and legal settings undertaken by cuntries themselves r with CD supprt. Thus, this MTRS Dcument shuld be brief and strategic.
7 7 Versin February 6, 2017 Beynd the MTRS Dcument, the prcess leading t and supprting an MTRS will be crucial fr its success. Its inclusive frmulatin, public adptin, and sustainable and full implementatin will determine its success ging beynd just preparing a paper t stre in a shelf r a partial and untidy implementatin. The fllwing diagram aims t illustrate the prcess that will entail an MTRS. Thugh nt elabrated n abve, the MTRS dcument wuld als include a sectin n cmmitments by prviders f CD, agreeing t supprting this gvernment-led effrt in a crdinated and subrdinated manner t gvernment-led effrt, prviding sme assurance against pressures t priritize the prviders wn agenda ver the cuntry-led effrt.
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