Reform by Numbers : Measurement Applied to Customs and Tax Administrations in Developing Countries
This paper is organized as follows. In chapter two, Samson Bilangna and Marcellin Djeuwo from the Cameroon customs administration present the history and the outcomes of the performance measurement policy launched by their administra-tion: the Gene...
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| Language: | English en_US |
| Published: |
Washington, DC: World Bank
2012
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| Subjects: | |
| Online Access: | http://documents.worldbank.org/curated/en/2012/10/16928815/reform-numbers-measurement-applied-customs-tax-administrations-developing-countries http://hdl.handle.net/10986/11967 |
| Summary: | This paper is organized as follows. In
chapter two, Samson Bilangna and Marcellin Djeuwo from the
Cameroon customs administration present the history and the
outcomes of the performance measurement policy launched by
their administra-tion: the General Directorate of Customs
signed 'performance contracts' with the frontline
customs officers in 2010 and with some importers in 2011. In
chapter three, Jose-Maria Munoz, an anthropologist, offers a
complementary view of the introduction of figures in the
Cameroon tax administration. The fourth chapter ends the
book's first part, which focuses on performance
measurement. Xavier Pascual from the French customs
administration describes the system implemented by his
administration to measure the collective performance of
customs units and bureaus. In chapter five, Anne-Marie
Geourjon and Bertrand Laporte, who are both economists, and
Ousmane Coundoul and Massene Gadiaga, who are from the
Senegalese customs administration, present the use of data
mining to select imports for inspection. This project is
being developed in Senegal and embodies the concept of risk
analysis. Sharing the same global aim to make controls more
efficient, economists Gael Raballand and Guillermo Arenas
from the World Bank and anthropologist Thomas Cantens from
the World Customs Organization suggest, in chapter six,
using mirror statistics to detect potentially fraudulent
import flows. Mirror statistics calculate the gaps of
foreign trade statistics between two trading partner
countries. To conclude the second part on the integration of
measurement in information systems, Soyoung Yang from the
Korea Customs Service (KCS), in chapter eight, offers a case
study on KCS's implementation of a single window
system. With respect to risk analysis, the concept of single
window is widespread in the trade and customs environments,
but few concrete achievements have been presented and analyzed. |
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