LEADER 05666oam 22007215 450 001 9910786501303321 005 20230810234039.0 010 $a1-283-83539-8 010 $a0-8213-9714-1 024 7 $a10.1596/978-0-8213-9713-8 035 $a(CKB)2670000000276802 035 $a(EBL)1109731 035 $a(OCoLC)819083340 035 $a(SSID)ssj0000759888 035 $a(PQKBManifestationID)12299331 035 $a(PQKBTitleCode)TC0000759888 035 $a(PQKBWorkID)10783726 035 $a(PQKB)11389989 035 $a(MiAaPQ)EBC1109731 035 $a(Au-PeEL)EBL1109731 035 $a(CaPaEBR)ebr10626513 035 $a(CaONFJC)MIL414789 035 $a(The World Bank)17423694 035 $a(US-djbf)17423694 035 $a(EXLCZ)992670000000276802 100 $a20120809d2012 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aReform by numbers : $emeasurement applied to customs and tax administrations in developing countries /$fedited by Thomas Cantens, Robert Ireland, Gael Raballand 210 1$aWashington, D.C. :$cWorld Bank,$d2012. 215 $apages cm 225 1 $aDirections in development 300 $aDescription based upon print version of record. 311 $a0-8213-9713-3 320 $aIncludes bibliographical references. 327 $aCover; Contents; Foreword; Acknowledgments; About the Contributors; Abbreviations; Chapter 1 Introduction; The Importance of Performance Measurement in Customs and Tax Administrations; Ease of Performance Measurement in Customs and Tax Administrations; The "Gaming Effect"; The Importance of Experimenting and Evaluating; The Importance of Details; Presentation of This Book; Notes; References; Chapter 2 The Figures Culture in Cameroon Customs; Use of Numbers in Cameroon Customs: The Management by Objectives Method in the 1990's 327 $aThe Perverse Effects or Misuse of a Method of Performance Evaluation From the Production of Indicators to Contracting: Procedures Constructed around Numbers; Some of the Results from the New Method; Tables; 2.1 Delayed Entry of Customs Assessments; 2.2 Percentage of Adjusted Declarations as a Proportion of All Declarations Rerouted from the Yellow to the Red Channel; 2.3 Customs Inspectors' Hours at Work; Conclusion; Figures; 2.1 Evolution of Time Scales by Operators, 2008-12; 2.2 Evolution of the Volume of Imports and the Amount of Duties Paid, 2007-12; Notes; References 327 $aChapter 3 The Revenue Imperative in Cameroon Cameroon's Experiment in Management by Objectives; Dealing in Numbers; Under the Sway of the Revenue Imperative; Performance-Based Management at the Taxpaying Interface; Notes; References; Chapter 4 Measuring Performance in the French Customs Administration; Performance: From National to Local; 4.1 French Customs Performance Plan; Map; 4.1 French Interregional Customs Directorates; From Measurement of Activity to Measurement of Performance: The Difficulty of Producing Indicators; 4.2 Sample Indicator; Performance-Managed Services 327 $a4.1 Efficiency of Monitoring Teams Conclusion; 4.2 Effectiveness and Efficiency of Customs Offices; Notes; Reference; Chapter 5 Inspecting Less to Inspect Better; Statistical Scoring Techniques for Measuring Risk: An Innovative Tool for Customs; 5.1 Information Flows on Customs Fraud Theoretically Available to Customs Administrations; Experience in West Africa: The Case of Senegal; 5.2 Decision Tree Envisaged by TAME? for the Categorization of Declarations; 5.1 Frequency of Detected Fraud among Registered Operators, 2011 327 $a5.2 Assignment to Strict Inspection Channels (Red, Orange, and Yellow) and Outcomes of Inspections, 2011 Data Mining: An Accelerator for Customs Modernization; Conclusion; Notes; References; Chapter 6 Mirror Trade Statistics: A Tool to Help Identify Customs Fraud; Data Accuracy and Methodological Issues; The Main Findings of the Cameroon Case Study; 6.1 Percentage of Import Value Reported in Kilograms in the Mirror Database; 6.2 Quantity, Value, and Value Density for Products from China; 6.3 Quantity, Value, and Value Density for M1-M3; 6.4 Quantity, Value, and Value Density for X2 from China 327 $a6.5 Value and Total Duties and Taxes for Spare Parts Y2 from China 330 $aThis book was written in the context of new and innovative policies for customs and tax administration reform. Eight chapters describe how measurement and various quantification techniques may be used to fight against corruption, improve cross-border celerity, boost revenue collection, and optimize the use of public resources. More than presenting "best practices" and due to the association of academics and practitioners, the case studies explore the conditions under which measurement has been introduced and the effects on the administrative structure, and its relations with the political... 410 0$aWorld Bank e-Library. 606 $aCustoms administration$zDeveloping countries 606 $aTaxation$zDeveloping countries 606 $aTax administration and procedure$zDeveloping countries 615 0$aCustoms administration 615 0$aTaxation 615 0$aTax administration and procedure 676 $a352.4/4091724 701 $aCantens$b Thomas$01492292 701 $aIreland$b Robert$g(Robert Sean)$0171902 701 $aRaballand$b Gae?l$0604724 712 02$aWorld Bank. 801 0$bDLC 801 1$bDLC 906 $aBOOK 912 $a9910786501303321 996 $aReform by numbers$93714706 997 $aUNINA