Implementation Status & Results Croatia Revenue Administration Modernization Project (P102778)
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- Jocelin Wilcox
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1 Public Disclosure Authorized Public Disclosure Authorized The World Bank Implementation Status & Results Croatia Revenue Administration Modernization Project (P102778) Operation Name: Revenue Administration Modernization Project (P102778) Project Stage: Implementation Seq.No: 9 Status: ARCHIVED Last Modified Date: 24-Jun-2011 Country: Croatia Approval FY: 2007 Product Line: IBRD/IDA Region: EUROPE AND CENTRAL ASIA Lending Instrument: Specific Investment Loan Implementing Agency(ies): Croatian Tax Administration Key Dates Board Approval Date 28-Jun-2007 Original Closing Date 30-Jun-2013 Planned Mid Term Review Date Last Archived ISR Date 28-Dec-2010 Effectiveness Date 21-Dec-2007 Revised Closing Date 30-Jun-2013 Actual Mid Term Review Date Project Development Objectives Project Development Objective (from Project Appraisal Document) The development objective of the Project is to achieve further improvements in efficiency, taxpayer services, and tax compliance through capacity building and systems improvement in the Croatian Tax Administration (CTA). This will be accomplished by supporting the development of a strategic plan for tax modernization and assisting in its implementation over the next five years. This investment will move the tax administration closer toward harmonization of its policies and operations with EU accession expectations. Has the Project Development Objective been changed since Board Approval of the Project? Yes No losure Authorized Public Disclosure Authorized Page 1 of 5
2 Component(s) Component Name Organizational Consolidationand Functional Realignment of Tax Offices and Functional Realignment of Tax Offices Knowledge and Professional Upgrading of Tax Officials and Stakeholders Upgrading of Tax Officials and Stakeholders Technological Upgrading for Services, Management Information System, and TIN Implementation Support Component Cost Services, Management Informatio n System, and TIN Implementation Support Modernization Management and Project Support Project Support 1.91 Overall Ratings Previous Rating Current Rating Progress towards achievement of PDO Moderately Satisfactory Moderately Satisfactory Overall Implementation Progress (IP) Moderately Satisfactory Moderately Satisfactory Overall Risk Rating Implementation Status Overview The Bank team is cautiously optimistic that the project progress could be achieved in view of the demonstrable increase in project ownership and focus by the MoF/CTA since the last implementation support mission in March Results Project Development Objective Indicators Page 2 of 5
3 Increase in taxpayer compliance rates, based oninternationally accepted method for Text Value 89% (2008 data). At least 5% improvement. estimating the tax gaps. Decrease in taxpayer compliance costs, as assessed by taxpayer surveys. Perception of taxpayers regarding the quality of service provided by CTA, as measured by periodic surveys Text Value 1.2% for CIT, 0.8% for small taxpayers, 0.03% for individuals according to earlier local study. New methodology to be developed. Baseline data consistent with new methodology to be developed. 0.20% as average share of total taxpayers' revenue. At least 10% improvement. New methodology developed. Text Value No surveys undertaken as an overall index of At least 5% improvement. taxpayer satisfaction (out of 5). Perception of tax officers regarding the terms of employment and working environment, as measured by periodic surveys. Text Value No surveys undertaken At least 10% improvement. Methodology and baseline data to be developed. Composite index, out of 5 -- new methodology. Intermediate Results Indicators (IRI 1) Authorized Occupancy Permits for the Text Value None. None. Obtained. Zagreb Facilities Date 21-Dec Dec Feb-2013 (IRI 2) Ratio of staff in inspections functions as a percentage of total staff in Zagreb Region, Local Offices, plus LTO Text Value 15% 18.6% 30% Page 3 of 5
4 (IRI 3) Average annual position vacancy rate Text Value 10.4% 11.5% 5% reduced (IRI 4) Annual turnover for economists, lawyers and ICT staff reduced (IRI 5) Annual average assessments per inspector increased Text Value 3.6% 2.0% 1.0% Text Value 348,075 EURO. 419,602 EURO 500,000 EURO (IRI 6) Percent of total declarations by legal entities filed electronically increased (IRI 7) Physical and Legal Person ID Operational (OIB) Text Value 3.0% 7.73% 80.0% Text Value OIB was issued and mailed nationwide. OIB was introduced in all official records for personal and property data. Date 30-Sep Jan Mar-2013 OIB is used for effective data exchange. Data on Financial Performance (as of 13-May-2011) Financial Agreement(s) Key Dates Project Loan No. Status Approval Date Signing Date Effectiveness Date Closing Date P IBRD Effective 28-Jun Jul Dec Jun-2013 Disbursements (in Millions) Project Loan No. Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P IBRD Effective USD Disbursement Graph Page 4 of 5
5 Key Decisions Regarding Implementation None Restructuring History Level two Approved on 08-Sep-2010 Related Projects There are no related projects. Page 5 of 5
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