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Reform by numbers [[electronic resource] ] : measurement applied to customs and tax administrations in developing countries / / edited by Thomas Cantens, Robert Ireland, Gael Raballand
| Reform by numbers [[electronic resource] ] : measurement applied to customs and tax administrations in developing countries / / edited by Thomas Cantens, Robert Ireland, Gael Raballand |
| Pubbl/distr/stampa | Washington, D.C., : World Bank, 2012 |
| Descrizione fisica | 1 online resource (174 p.) |
| Disciplina | 352.4/4091724 |
| Altri autori (Persone) |
CantensThomas
IrelandRobert RaballandGaël |
| Collana | Directions in development |
| Soggetto topico |
Customs administration - Developing countries
Taxation - Developing countries Tax administration and procedure - Developing countries |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-283-83539-8
0-8213-9714-1 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; 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
The 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 Chapter 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 4.1 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 TAMÉ for the Categorization of Declarations; 5.1 Frequency of Detected Fraud among Registered Operators, 2011 5.2 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 6.5 Value and Total Duties and Taxes for Spare Parts Y2 from China |
| Record Nr. | UNINA-9910462316203321 |
| Washington, D.C., : World Bank, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Reform by numbers : : measurement applied to customs and tax administrations in developing countries / / edited by Thomas Cantens, Robert Ireland, Gael Raballand
| Reform by numbers : : measurement applied to customs and tax administrations in developing countries / / edited by Thomas Cantens, Robert Ireland, Gael Raballand |
| Pubbl/distr/stampa | Washington, D.C. : , : World Bank, , 2012 |
| Descrizione fisica | pages cm |
| Disciplina | 352.4/4091724 |
| Altri autori (Persone) |
CantensThomas
IrelandRobert (Robert Sean) RaballandGaël |
| Collana | Directions in development |
| Soggetto topico |
Customs administration - Developing countries
Taxation - Developing countries Tax administration and procedure - Developing countries |
| ISBN |
1-283-83539-8
0-8213-9714-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; 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
The 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 Chapter 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 4.1 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 TAMÉ for the Categorization of Declarations; 5.1 Frequency of Detected Fraud among Registered Operators, 2011 5.2 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 6.5 Value and Total Duties and Taxes for Spare Parts Y2 from China |
| Record Nr. | UNINA-9910786501303321 |
| Washington, D.C. : , : World Bank, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Reform by numbers : measurement applied to customs and tax administrations in developing countries / / edited by Thomas Cantens, Robert Ireland, Gael Raballand
| Reform by numbers : measurement applied to customs and tax administrations in developing countries / / edited by Thomas Cantens, Robert Ireland, Gael Raballand |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C., : World Bank, 2012 |
| Descrizione fisica | pages cm |
| Disciplina | 352.4/4091724 |
| Altri autori (Persone) |
CantensThomas
IrelandRobert RaballandGael |
| Collana | Directions in development |
| Soggetto topico |
Customs administration - Developing countries
Taxation - Developing countries Tax administration and procedure - Developing countries |
| ISBN |
1-283-83539-8
0-8213-9714-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; 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
The 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 Chapter 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 4.1 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 TAMÉ for the Categorization of Declarations; 5.1 Frequency of Detected Fraud among Registered Operators, 2011 5.2 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 6.5 Value and Total Duties and Taxes for Spare Parts Y2 from China |
| Record Nr. | UNINA-9910822903503321 |
| Washington, D.C., : World Bank, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||