Tax Collection


1. Fill out table below. Mention THREE things you would like to learn (3 marks) and TWO ways in which you would like to learn (2 marks).
2. For your proposed Government Service, state:
  • the steps involved from 1st to last
  • the steps which are delayed
  • how can the delayed steps be solved by using the computer as a tool.

Name of

Group Member

ID

Email

Contact

Phone

What you would

like to learn from

the e-Gov Course

(3 marks)

How would you

like to learn this?

(2 marks)
Faiz Ahmed
GPP-14
faiz451@yahoo.com
01720044792
Accountable on tax collection process:How online tax payment system can ensure accountability of the tax authority.
Better service delivery:
Participation of the citizens in the affairs of the state.
Capacity of government:
Manage resources efficiently and formulate, implement and enforce sound policies and regulations of e-Gov.
(3 marks)
- Achieve knowledge from secondary data source/ classroom lesson.
- Common participation -Mistakes are tolerated and appreciated by mentor.
- Mentor judgment in every session.
(2 marks)
Foisal Mehdi
IER-29
foisalmehdi@yahoo.com
01819380799
i. To have clear concept of e-governance.
ii. To learn and use the existing e-governance facilities available in the country.
iii. To be skilled enough to develop and implement viable e-governance facilities in self work arena.
(3 marks)
i. Through theoretical class room lessons and discussions.
ii. Through realistic practices in class & on WIKI by brain-storming on the issues of concern.
(2 marks)
Md. Hasanuzzaman Kallol
IER-23
hzamankl_93@yahoo.com
01714452315


Mohammad Ali
IER-14
ashraf171052@yahoo.com
01911961861
1) Concept of e-governance.
2)Application of it to real field.
3)Make me efficient to use it to ensure better service.
(3 marks)
1.Through guideline of course teacher.
2 Through individual practice and group discussion.
3.Through brainstorming process.
(2 marks)
Abdullah Al Monzur Hussain
GPP-34
aamhbd@yahoo.com
01716108713
I want to know about e-governance, present context of Bangladesh and future scope of improvement.
(2 marks)
Through class room discussions.
(1 mark)
A.B.M Majibur Rahman
GPP-25
mithusagorica@gmail.com
01911438272
To know the whole system of E-Government.Such as, how people will get better services from Government organisations.How it will be easier for people to have their say in Government.
(3 marks)
1.Through the specific,effective and appropriate training and learning process.
2. Through communication or practical orientation.
3.Through the group discussion within the classroom.
Sagorica Nasrin
GPP-24
sagoricanasrin@yahoo.com
01915613366
To have a clear concept of E-Government. Such as, How people will receive more integrated services.Because different Government organisations will be able to communicate more effectively with each other.How people will be better informed. Because they can get up-to-date and comprehensive information about government laws,regulations,policies and services.
(3 marks)
1.Through indivdual practice and group discussion.
2. Through effective and appropriate training and learning strategy.
3.Through the theoretical and practical sessions in training center.
(1 mark)

Steps:

- Tax rate calculation
- Tax slabs
- Investment tax
- Deposit process
- Online tax submission
- e-payment
- Confirmation and certification of tax payment
- Inter ministry correspondence

Steps in which delay occurs:

- Tax return submission date line
- Tax authority ignorance
- Manual process to keep record
- No information database
- deposit tax to govt. treasury
- Actual revenue calculation

How delay problems can be improved using technology:

- One stop service center
- Online payment system
- Mobile SMS service by introducing inquiry push & pull services
- Inter governmental linkage
- TAX digital identification for public service delivery
- No TIN introduce digital social identification no. which include total payment of tax, social statues, medical information etc.

Task 2:

Focus on ONE monitoring method in your case study. Breakdown the monitoring method into the steps of the CIPSODA model below.
(4 marks, see comments below)

Step of

Model

What?

E.g. Data,

Method,

How?

Problems

envisaged



Capture

All citizens of Meherpur District
What exact data will you collect? Means of data collection?
- National ID card- Established selection process for eligible individual
- Lack of knowledge and no institutional mandate.
- Coordination and communication.


Input

Individual income statement of citizens under Meherpur Distric
How and where will the data be input?
- Prepare list base on occupation, age, income limit.
- Finance, manpower engagement
- Training for selection process
- Ensure accountability


Process

Individual income over BDT: 180,000
How will payment be checked?
- Old list vs. prepare list.- interview with new assesses
- Establish monitoring process
- Prepare previous year list.
- Staff engagement


Storage

Data base for each individual kept at district deputy tax commissioner office
Where will hard disc be kept? In what format would the data be stored?
Prepare final list with supporting document (ensure income over tax limit)
- ensure quality of work.
- Individual interview knowledge.
- ensure the eligibility of the individual
- Put miss information by the authorized staff.


Output

Identify number of assesses under Meherpur district
How?
Year wise, comparative statement and success measure.
- Financial, time consuming - previous year defaulters statement
- ensure to revenue collect
- help desk


Decision

Ensure TIN (Tax identify number) holders submit tax Return on time.
How and how will you ensure accountability?
Check return submitted list with proposed list of eligible assesses
- Defaulter assesses pressure- Political pressure
- transparence and accountability of the DCT authority (Dist. Commissioner of Tax)


Action

List of valid tax holders’ info published in the website.
Process to submit tax return of defaulter assesses.
How will you physically track tax evasion?
Prepare web application with SMS push pull tracking services.
e-governance discloser policy, introduce and ensure citizens services


Task 3: Group Marks (7 marks)

(5 marks)

Area

Organizational

Objective

Personal

Objective

Information

Ensure eligible taxpayers submit tax on time.
What information will enable you to do this?
- Individual’s un-wiliness to pay tax.- Eligible taxpayers interest to receive sound service from authority.

Technology

Error free tax return submission and maintain documents for each taxpayers without using any technology.
What technology will ensure error free submission? What is the difference between tax evasion and tax avoidance?
- Taxpayers feel the process should be one-stop services. Information and document need to keep transparent way. And service need to deliver with using of technology to minimize the corruption.

Processes

Defaulter taxpayers list preparation to take under tax submission process and law.
Ok, will letters be prepared to each person? Automatically?
Manipulation of tax authority.

Objectives &

Values

To bring all taxpayers under tax network and find out new taxpayers. Contribute for development of the country. Minimize gap between lower and upper income citizens.
Good
- To gain personal benefit.- Promote accountability and transparency through e-governance.

Staffing &

Skills

- Ensure amendment of tax law and tax calculation process. Honest and efficien
How can you make people honest and efficient?
One to start is each step has to be detailed. Accountability at each step should be ensured at individual level. Training to be done for each step.
No accountability, Avoid to deliver service on time. Less interested to support and advice in submission process.

Management

Structure

Proper monitoring and supervision skill.
Who will each individual be accountable to?
No management skill. Depend on TAX lawyer.

Other

Resources

Proper documentation and archiving process.
You are supposed to decide exactly what documentation and how. Please elaborate.
Taxpayers information e.g. wealth certification, tax clearance and TIN certificate etc. not provided to assesses on time. Ensure skills of tax authority management.

Task 4:


This task is about implementing your system in the whole of Bangladesh. To help us understand the problems involved in implementation we can use the CIPSODA model, study how each part of the model will be implemented and how the operation of the system will be monitored.

Activity

How &

Where?

Advantage/

Benefits

Dis-

Advantages/

Problems

Group

Member

ID

Data

Collection

- List of Assesses- Total revenue collected
- List of defaulter Assesses
- TIN enrolment vs. return submission
- Identify new defaulter assesses.- Tax will calculate in digital process.
- Time, manpower and cost save.
- Taxpayer can get information remotely with the help of e-gov. system.
- SMS push & pull service provide status of the document/file.
- Limited/little/ knowledge IT.-No adequate infrastructure.
3 marks





Data

Entry

- Required only PC and internet.- Can be home/ cyber cafe/ Tax service booth/ Zone office
- No paper work.
- Through data entry whole process will completed.
- Evidence/ prove of supporting documents (paid tax amount, investment documents) attachment is big challenge.

Processing

Whole process will be implement through web application
- Using search engine any one can log on to get his status immediately.
- Central data processing unit is sufficient to monitor data.
- Limited access of Central data processing unit to verify tax supporting documents.

Storage

- Data base of assesses includes:- Total tax paid status.
- Social Statues
- Asset & liabilities statement
- No need to provide tax certification TIN can be verified from storage data base.
- Difficult to edit previous information.

Output

NBR can ensure better service delivery to citizen through introducing e-gov.
NBR can monitor tax collection process with the help of central monitoring unit.
Feed back to assess quite difficult.

Decisions

- Central bank need to amend law.
- Revenue collection will be centralize
- Zone wise inter link up

Action

- Train tax officials about the systems.- Build awareness to tax payers / citizens.
- Tax Officials perform his duty through digital system. - Citizens will be interested to pay tax without hassle,
- Tax official may show uninterested to the process.- Citizens of remote areas will not able the advantage

Monitoring

Success

- Return submission
- Compare last year submission vs. current year
- Revenue last year vs. current year
- identify current year new assesses
- Compare tax assessment with laws
- Both Tax authority and assesses.- Govt. of Bangladesh to forecast budget.
- Development program designing.
- Missing data of taxpayers need to be follow-up.- Wrong data may create confusion when monitor.