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The PNG tax administration is undergoing a phase of advancement. Based on the material reviewed, it appears that at this stage much of the work is going towards establishing the basic tax administration infrastructure (such as legislation and technology). Tax administration is a very wide subject that has numerous facets. At this stage, it appears that the work being done is sufficient to establish the infrastructure and is being done in a coherent manner. The next phase would be to get the micro aspects in place (i.e. the numerous components that together make up the tax administration framework). In the short term, the following matters should be attended to:1.It is difficult to envisage a modern tax administration system for PNG that does not include a tax compliance strategy. Tax compliance strategies have been used with considerable success in, among other countries, Australia and New Zealand to focus tax compliance activities to where they are needed the most. With the total resources available to the IRC being limited, an effective tax compliance strategy will go a long way to ensuring that the PNG Treasury gets the maximum return for every dollar that it puts into the IRC. While the Braithwaite model has been used in Australiaand New Zealand in the past, the writer is of the view that a modern compliance strategy is available for use based on the work done by Professor Chris Ohms. 2.Urgent overhaul of the tax administration legislation to modernise and streamline the administration of tax in Papua New Guinea. As the complexity of tax issues in PNG increases, it is likely that taxpayers will test the ambits of tax administration laws and regulations. Existing laws/ regulations are simplistic in places and inadequate. All tax administration legislation should be codified in a separate Tax Administration Act. 3.Ongoing and regular reviews of the tax administration modernisation process. 4.Regular monitoring of the SIGTAS implementation process to ensure it meets expectations for the medium to long term. 5.As part of SIGTAS implementation, build e-filing capabilities. 6.Consider the introduction of a Netherlands style ‘horizontal monitoring’ approach in relation to large mining companies.
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