{ "schema_version": "1.1.0", "report_id": "cr-2012-199", "source_sha256": "8887206415c483aa3550b3905ed4c19902dc1a9731f1d5626f74b61e9870437a", "title": "Moldova: Taking Compliance Management Further", "language": [ "English" ], "authors": [ { "name": "International Monetary Fund", "role": "indexed_institutional_author", "evidence": [ { "source": "imf_index_metadata" } ], "confidence": 1.0 } ], "countries": [ { "name": "Republic of Moldova", "formal_name": "Moldova, Republic of", "iso3": "MDA", "evidence": [ { "source": "imf_index_metadata" } ], "confidence": 1.0 } ], "dates": [ { "type": "publication", "start": "2016-12-31", "end": "2016-12-31", "precision": "day", "verbatim": "2016-12-31", "evidence": [ { "source": "imf_publication_url" } ], "confidence": 0.98 }, { "type": "imf_index_date", "start": "2012-07-26", "end": "2012-07-26", "precision": "day", "verbatim": "2012-07-26T04:00:00Z", "evidence": [ { "source": "imf_index_metadata" } ], "confidence": 1.0 }, { "type": "mission_or_report_range", "start": "2012-02-08", "end": "2012-02-21", "precision": "day", "verbatim": "February 8 – 21, 2012", "evidence": [ { "evidence_id": "ev-803266d9e6cc25c0", "page": 6, "quote": "February 8 – 21, 2012", "source": "document" } ], "confidence": 0.8 } ], "metadata": { "series": [ "IMF Staff Country Reports" ], "series_volume_no": "Country Report No. 2012/199", "doi": [], "isbn": [], "subjects": [ "Tax administration core functions", "Auditing", "Taxpayer services", "Tax audits", "Revenue administration", "Public financial management (PFM)", "High Net Wealth Individuals" ], "topics": [ "Fiscal policy and management|Revenue administration|Tax administration core functions ", " Fiscal policy and management|Revenue administration ", " Fiscal policy and management ", " Fiscal policy and management|Public Financial Management|Budget execution and treasury management|Auditing ", " Fiscal policy and management|Public Financial Management|Budget execution and treasury management ", " Fiscal policy and management|Public Financial Management ", " Fiscal policy and management ", " Fiscal policy and management|Revenue administration|Tax administration core functions|Taxpayer services ", " Fiscal policy and management|Revenue administration|Tax administration core functions ", " Fiscal policy and management|Revenue administration ", " Fiscal policy and management ", " Fiscal policy and management|Public Financial Management|Budget execution and treasury management|Auditing|Tax audits ", " Fiscal policy and management|Public Financial Management|Budget execution and treasury management|Auditing ", " Fiscal policy and management|Public Financial Management|Budget execution and treasury management ", " Fiscal policy and management|Public Financial Management ", " Fiscal policy and management ", " Fiscal policy and management|Revenue administration ", " Fiscal policy and management ", " Fiscal policy and management|Public Financial Management ", " Fiscal policy and management ", " Fiscal policy and management|Revenue administration|Revenue administration management and governance|Organization of revenue administration|Segmentation of revenue administration|High Net Wealth Individuals ", " Fiscal policy and management|Revenue administration|Revenue administration management and governance|Organization of revenue administration|Segmentation of revenue administration ", " Fiscal policy and management|Revenue administration|Revenue administration management and governance|Organization of revenue administration ", " Fiscal policy and management|Revenue administration|Revenue administration management and governance ", " Fiscal policy and management|Revenue administration ", " Fiscal policy and management ", " Fund operations|Capacity development|Capacity development delivery ", " Fund operations|Capacity development ", " Fund operations ", " Fund operations|IMF lending|Program design ", " Fund operations|IMF lending ", " Fund operations ", " Fund operations|IMF lending|Lending mechanisms|Concessional lending mechanisms|Repayment ", " Fund operations|IMF lending|Lending mechanisms|Concessional lending mechanisms ", " Fund operations|IMF lending|Lending mechanisms ", " Fund operations|IMF lending ", " Fund operations ", " Fund operations|IMF lending|Charges ", " Fund operations|IMF lending ", " Fund operations ", " Fund structure and governance|Fund management|Deputy Managing Directors|Division of responsibilities ", " Fund structure and governance|Fund management|Deputy Managing Directors ", " Fund structure and governance|Fund management ", " Fund structure and governance" ], "keywords": [ "ISCR,CR,taxpayer service,audit program,tax administration,value-added tax,State tax inspectorate,compliance strategy,business process,IT system,Tax administration core functions,Auditing,Taxpayer services,Tax audits,High Net Wealth Individuals,Europe,Middle East,Eastern Europe" ], "description_indexed": "This report discusses implementation of the compliance risk model (CRM) by Moldova’s tax department. The CRM has shown encouraging results in 2011, in terms of extra revenue. However, the assessment reports that for long-lasting impact, the model requires further improvement in taxpayer services, audit, tax fraud investigations, information technology, and the value-added tax refund system. The compliance plan for 2012 involves implementing measures within the segment of wealthy individuals.", "authoring_departments": [ { "name": "Fiscal Affairs Department", "evidence": [ { "evidence_id": "ev-0dd0c91f9003c7c8", "page": 2, "quote": "Fiscal Affairs Department", "source": "document" } ], "confidence": 0.9 } ], "source_page_url": "https://www.imf.org/en/publications/cr/issues/2016/12/31/moldova-taking-compliance-management-further-26118", "source_pdf_url": "https://www.imf.org/external/pubs/ft/scr/2012/cr12199.pdf", "page_count": 65, "interim_extraction_method": "pymupdf4llm+pymupdf-layout", "needs_ocr_pages": [] }, "observations": [ { "text": "The views expressed in this document are those of the staff team and do not necessarily reflect the views of the government of Moldova or the Executive Board of the IMF.", "verbatim": "The views expressed in this document are those of the staff team and do not necessarily reflect the views of the government of Moldova or the Executive Board of the IMF.", "topic": null, "severity": null, "evidence": [ { "evidence_id": "ev-f6a6ae4d03a7cdcb", "page": 1, "quote": "The views expressed in this document are those of the staff team and do not necessarily reflect the views of the government of Moldova or the Executive Board of the IMF.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0001" }, { "text": "Addressing the remaining shortcomings in a range of key tax administration areas puts a significant focus on training and also requires considerable TA in excess of what can be provided by the Fund; in particular this is the case with the much needed IT reform.", "verbatim": "Addressing the remaining shortcomings in a range of key tax administration areas puts a significant focus on training and also requires considerable TA in excess of what can be provided by the Fund; in particular this is the case with the much needed IT reform.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-64b03e1deeb31547", "page": 7, "quote": "Addressing the remaining shortcomings in a range of key tax administration areas puts a significant focus on training and also requires considerable TA in excess of what can be provided by the Fund; in particular this is the case with the much needed IT reform.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0002" }, { "text": "For example, in 2011, the STI contacted the riskier taxpayers in selected economic sectors with the aim to persuade them to improve their tax compliance voluntarily.", "verbatim": "For example, in 2011, the STI contacted the riskier taxpayers in selected economic sectors with the aim to persuade them to improve their tax compliance voluntarily.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-6c73ca82551e4943", "page": 7, "quote": "For example, in 2011, the STI contacted the riskier taxpayers in selected economic sectors with the aim to persuade them to improve their tax compliance voluntarily.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0003" }, { "text": "However, effective implementation and long lasting compliance impact require considerable further improvements with regard to taxpayer services, audit, tax fraud investigations, information technology systems (IT), and the value-added tax (VAT) refund system.", "verbatim": "However, effective implementation and long lasting compliance impact require considerable further improvements with regard to taxpayer services, audit, tax fraud investigations, information technology systems (IT), and the value-added tax (VAT) refund system.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-c303d0480e9a8d97", "page": 7, "quote": "However, effective implementation and long lasting compliance impact require considerable further improvements with regard to taxpayer services, audit, tax fraud investigations, information technology systems (IT), and the value-added tax (VAT) refund system.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0004" }, { "text": "Most importantly, to reduce tax evasion―and building on the Strategic Plan for 2011–15—the agency has come far with implementing a Compliance Risk Model (CRM), which is aligned with good international practices.", "verbatim": "Most importantly, to reduce tax evasion―and building on the Strategic Plan for 2011–15—the agency has come far with implementing a Compliance Risk Model (CRM), which is aligned with good international practices.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-e60b2a12f540469f", "page": 7, "quote": "Most importantly, to reduce tax evasion―and building on the Strategic Plan for 2011–15—the agency has come far with implementing a Compliance Risk Model (CRM), which is aligned with good international practices.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0005" }, { "text": "Of major concern is the current lack of prosecutions to deter tax fraud.", "verbatim": "Of major concern is the current lack of prosecutions to deter tax fraud.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-21ec3b484f14c907", "page": 7, "quote": "Of major concern is the current lack of prosecutions to deter tax fraud.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0006" }, { "text": "The model uses a mixture of compliance approaches applied cohesively to an identified tax risk affecting a set of taxpayers.", "verbatim": "The model uses a mixture of compliance approaches applied cohesively to an identified tax risk affecting a set of taxpayers.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-416b6254cf617c8a", "page": 7, "quote": "The model uses a mixture of compliance approaches applied cohesively to an identified tax risk affecting a set of taxpayers.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0007" }, { "text": "A simple but effective first step is for the STI to work more closely with tax", "verbatim": "A simple but effective first step is for the STI to work more closely with tax", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-7204b05a1b83e654", "page": 8, "quote": "A simple but effective first step is for the STI to work more closely with tax", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0008" }, { "text": "Filling these knowledge gaps will require a higher level of technical training over a sustained period.", "verbatim": "Filling these knowledge gaps will require a higher level of technical training over a sustained period.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-d0aebb04faedf6af", "page": 8, "quote": "Filling these knowledge gaps will require a higher level of technical training over a sustained period.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0009" }, { "text": "Improved compliance will also require enhanced audit skills.", "verbatim": "Improved compliance will also require enhanced audit skills.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-cbaa92935370afaf", "page": 8, "quote": "Improved compliance will also require enhanced audit skills.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0010" }, { "text": "This would improve the handling of the STI’s risk portfolio by placing staff where they are most needed.", "verbatim": "This would improve the handling of the STI’s risk portfolio by placing staff where they are most needed.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-99f6305819a16171", "page": 8, "quote": "This would improve the handling of the STI’s risk portfolio by placing staff where they are most needed.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0011" }, { "text": "Other countries (including some of Moldova’s neighbors) achieve similar levels of VAT security using risk-based methods at far lower costs in terms of staff time.", "verbatim": "Other countries (including some of Moldova’s neighbors) achieve similar levels of VAT security using risk-based methods at far lower costs in terms of staff time.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-8d70aca1b132f3d9", "page": 9, "quote": "Other countries (including some of Moldova’s neighbors) achieve similar levels of VAT security using risk-based methods at far lower costs in terms of staff time.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0012" }, { "text": "It appears that the decline in the VAT relative to the economy may not be due to weakened tax administration .", "verbatim": "It appears that the decline in the VAT relative to the economy may not be due to weakened tax administration .", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-e4fd547d8f33e9c6", "page": 10, "quote": "It appears that the decline in the VAT relative to the economy may not be due to weakened tax administration .", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0013" }, { "text": "It has been generally assumed that the shortfall is due to legislative loopholes and weak tax collection.", "verbatim": "It has been generally assumed that the shortfall is due to legislative loopholes and weak tax collection.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-6bccd5ba782bb073", "page": 10, "quote": "It has been generally assumed that the shortfall is due to legislative loopholes and weak tax collection.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0014" }, { "text": "A December 2010 mission recommended further improvement in compliance management so that by end March 2011 there would also be in place a detailed plan governing the STI’s compliance efforts for the remainder of the year.", "verbatim": "A December 2010 mission recommended further improvement in compliance management so that by end March 2011 there would also be in place a detailed plan governing the STI’s compliance efforts for the remainder of the year.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-4a1ed5dc4c6efffe", "page": 11, "quote": "A December 2010 mission recommended further improvement in compliance management so that by end March 2011 there would also be in place a detailed plan governing the STI’s compliance efforts for the remainder of the year.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0015" }, { "text": "Execution of the plan began in April 2011 against a backdrop where the STI already had in place a revised headquarters structure with a small risk analysis unit, a large taxpayer office, and a functional structure that largely follows previous FAD advice.", "verbatim": "Execution of the plan began in April 2011 against a backdrop where the STI already had in place a revised headquarters structure with a small risk analysis unit, a large taxpayer office, and a functional structure that largely follows previous FAD advice.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-7e0fc189b30e1d0c", "page": 11, "quote": "Execution of the plan began in April 2011 against a backdrop where the STI already had in place a revised headquarters structure with a small risk analysis unit, a large taxpayer office, and a functional structure that largely follows previous FAD advice.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0016" }, { "text": "To mitigate any risks in this direction, the tax agency’s compliance plan includes activities to verify and tackle such problems.", "verbatim": "To mitigate any risks in this direction, the tax agency’s compliance plan includes activities to verify and tackle such problems.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-b37f82e890cb18aa", "page": 11, "quote": "To mitigate any risks in this direction, the tax agency’s compliance plan includes activities to verify and tackle such problems.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0017" }, { "text": " selected from within the three sectors the taxpayers who appeared to present the greatest risks of tax evasion.", "verbatim": " selected from within the three sectors the taxpayers who appeared to present the greatest risks of tax evasion.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-c28e6731ca93645b", "page": 11, "quote": " selected from within the three sectors the taxpayers who appeared to present the greatest risks of tax evasion.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0018" }, { "text": " subjected the tax revenue analysis to a tax gap calculation designed to identify the economic sectors contributing most to the gap—these proved to be public catering, IT services and the wholesale trade; and", "verbatim": " subjected the tax revenue analysis to a tax gap calculation designed to identify the economic sectors contributing most to the gap—these proved to be public catering, IT services and the wholesale trade; and", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-391e0b6fdebefdfa", "page": 11, "quote": " subjected the tax revenue analysis to a tax gap calculation designed to identify the economic sectors contributing most to the gap—these proved to be public catering, IT services and the wholesale trade; and", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0019" }, { "text": "However, the general rise in tax payments from the taxpayers covered by the project was much greater than the amount recovered on audit .", "verbatim": "However, the general rise in tax payments from the taxpayers covered by the project was much greater than the amount recovered on audit .", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-0a4e94a3ec1a6853", "page": 12, "quote": "However, the general rise in tax payments from the taxpayers covered by the project was much greater than the amount recovered on audit .", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0020" }, { "text": "In about 500 cases, the STI accepted explanations from businesses setting out why they appeared to be risky but asserting that they were compliant.", "verbatim": "In about 500 cases, the STI accepted explanations from businesses setting out why they appeared to be risky but asserting that they were compliant.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-c18c919c30e813a0", "page": 12, "quote": "In about 500 cases, the STI accepted explanations from businesses setting out why they appeared to be risky but asserting that they were compliant.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0021" }, { "text": "Taking a strategic approach to CRM can improve the STI’s effectiveness.", "verbatim": "Taking a strategic approach to CRM can improve the STI’s effectiveness.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-2568ba6399c5ad7f", "page": 12, "quote": "Taking a strategic approach to CRM can improve the STI’s effectiveness.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0022" }, { "text": "Estimates suggest that these sectors cover 56 percent of the tax gap, numbering some 93,000 businesses (the 1,500 businesses contacted in 2011 are a subset of this group).Taxpayers will be contacted and asked to voluntarily review their tax position with a view to self-correction.", "verbatim": "Estimates suggest that these sectors cover 56 percent of the tax gap, numbering some 93,000 businesses (the 1,500 businesses contacted in 2011 are a subset of this group).Taxpayers will be contacted and asked to voluntarily review their tax position with a view to self-correction.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-c8d5d5a62dfc8599", "page": 13, "quote": "Estimates suggest that these sectors cover 56 percent of the tax gap, numbering some 93,000 businesses (the 1,500 businesses contacted in 2011 are a subset of this group).Taxpayers will be contacted and asked to voluntarily review their tax position with a view to self-correction.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0023" }, { "text": "Improved risk analysis techniques have been developed and the STI’s case selection process for inclusion in the 2012 compliance plan will be improved by their use.", "verbatim": "Improved risk analysis techniques have been developed and the STI’s case selection process for inclusion in the 2012 compliance plan will be improved by their use.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-d50764db233a3ad7", "page": 13, "quote": "Improved risk analysis techniques have been developed and the STI’s case selection process for inclusion in the 2012 compliance plan will be improved by their use.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0024" }, { "text": "In 2011, the measured compliance uplift was limited to the taxpayers contacted directly by the tax agency, whether audited or not.", "verbatim": "In 2011, the measured compliance uplift was limited to the taxpayers contacted directly by the tax agency, whether audited or not.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-a8d05c34bea90aa5", "page": 13, "quote": "In 2011, the measured compliance uplift was limited to the taxpayers contacted directly by the tax agency, whether audited or not.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0025" }, { "text": "In 2012, the challenge will be to find ways of increasing the leverage of the sectoral projects within the compliance plan to change the behavior of a wider circle of businesses and to measure the impact of the compliance campaign across the entire sectors affected.", "verbatim": "In 2012, the challenge will be to find ways of increasing the leverage of the sectoral projects within the compliance plan to change the behavior of a wider circle of businesses and to measure the impact of the compliance campaign across the entire sectors affected.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-f5e7e9cbec97267e", "page": 13, "quote": "In 2012, the challenge will be to find ways of increasing the leverage of the sectoral projects within the compliance plan to change the behavior of a wider circle of businesses and to measure the impact of the compliance campaign across the entire sectors affected.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0026" }, { "text": "The challenge for the STI is to build credibility and competence so that taxpayers are convinced to make a permanent adjustment to their compliance behavior.", "verbatim": "The challenge for the STI is to build credibility and competence so that taxpayers are convinced to make a permanent adjustment to their compliance behavior.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-815663966bc221d9", "page": 13, "quote": "The challenge for the STI is to build credibility and competence so that taxpayers are convinced to make a permanent adjustment to their compliance behavior.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0027" }, { "text": "Do not write to the control group but monitor its members anyway.", "verbatim": "Do not write to the control group but monitor its members anyway.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-1dac436ddc929392", "page": 14, "quote": "Do not write to the control group but monitor its members anyway.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0028" }, { "text": "It would appear sensible to keep all or some of the 1,500 taxpayers reviewed in 2011 under a simple “control regime” and to try to nudge them towards continuing improved compliance.", "verbatim": "It would appear sensible to keep all or some of the 1,500 taxpayers reviewed in 2011 under a simple “control regime” and to try to nudge them towards continuing improved compliance.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-f50de0a31139d838", "page": 14, "quote": "It would appear sensible to keep all or some of the 1,500 taxpayers reviewed in 2011 under a simple “control regime” and to try to nudge them towards continuing improved compliance.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0029" }, { "text": "Monitor the compliance behavior, electronically within the STI, of the next 2,000 cases, defined by risk, to see if it changes and how.", "verbatim": "Monitor the compliance behavior, electronically within the STI, of the next 2,000 cases, defined by risk, to see if it changes and how.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-f8f62b04884446ca", "page": 14, "quote": "Monitor the compliance behavior, electronically within the STI, of the next 2,000 cases, defined by risk, to see if it changes and how.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0030" }, { "text": "The plan is solidly based on a CRM model that is also recommended by the OECD and the EU with risk analysis guiding compliance work mainly on a taxpayer segment basis against a backdrop of planned improvements in service and taxpayer education.", "verbatim": "The plan is solidly based on a CRM model that is also recommended by the OECD and the EU with risk analysis guiding compliance work mainly on a taxpayer segment basis against a backdrop of planned improvements in service and taxpayer education.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-7afe0622d38daccb", "page": 14, "quote": "The plan is solidly based on a CRM model that is also recommended by the OECD and the EU with risk analysis guiding compliance work mainly on a taxpayer segment basis against a backdrop of planned improvements in service and taxpayer education.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0031" }, { "text": "Existing law does not fully support the CRM model.", "verbatim": "Existing law does not fully support the CRM model.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-c570372760e8b277", "page": 15, "quote": "Existing law does not fully support the CRM model.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0032" }, { "text": "More intensive monitoring and control of “badly behaved” or high risk taxpayers means that they will require more frequent audits.", "verbatim": "More intensive monitoring and control of “badly behaved” or high risk taxpayers means that they will require more frequent audits.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-67714147da2a33d6", "page": 15, "quote": "More intensive monitoring and control of “badly behaved” or high risk taxpayers means that they will require more frequent audits.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0033" }, { "text": "Such analytical skills are essential if this compliance risk management model is to be pursued.", "verbatim": "Such analytical skills are essential if this compliance risk management model is to be pursued.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-4fc0399328591aa1", "page": 15, "quote": "Such analytical skills are essential if this compliance risk management model is to be pursued.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0034" }, { "text": " Publish a broad set of risk indicators so that business taxpayers can assess and correct their behavior voluntarily.", "verbatim": " Publish a broad set of risk indicators so that business taxpayers can assess and correct their behavior voluntarily.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-6ea2e2f13c18676a", "page": 15, "quote": " Publish a broad set of risk indicators so that business taxpayers can assess and correct their behavior voluntarily.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0035" }, { "text": "A limited annual menu of topics where improvements can be made to tax administration", "verbatim": "A limited annual menu of topics where improvements can be made to tax administration", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-edf9f2c5df5034cb", "page": 16, "quote": "A limited annual menu of topics where improvements can be made to tax administration", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0036" }, { "text": "A limited number of sub-groups that contain topic experts.", "verbatim": "A limited number of sub-groups that contain topic experts.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-5ccfbaf9cb3dde24", "page": 16, "quote": "A limited number of sub-groups that contain topic experts.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0037" }, { "text": "Clarification of the position is needed - demonstrable evidence of the risk of significant revenue loss is normally the determining audit trigger.", "verbatim": "Clarification of the position is needed - demonstrable evidence of the risk of significant revenue loss is normally the determining audit trigger.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-0877ef91a9ce933e", "page": 16, "quote": "Clarification of the position is needed - demonstrable evidence of the risk of significant revenue loss is normally the determining audit trigger.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0038" }, { "text": "However, the foundations could be put in place soon by creating a tax compliance council composed of representatives of the STI at senior level, industrial groups, chambers of commerce and tax professionals.", "verbatim": "However, the foundations could be put in place soon by creating a tax compliance council composed of representatives of the STI at senior level, industrial groups, chambers of commerce and tax professionals.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-c1977215ee900675", "page": 16, "quote": "However, the foundations could be put in place soon by creating a tax compliance council composed of representatives of the STI at senior level, industrial groups, chambers of commerce and tax professionals.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0039" }, { "text": "It is too soon to move towards this formalized model in Moldova because the necessary framework of trust is not yet in place.", "verbatim": "It is too soon to move towards this formalized model in Moldova because the necessary framework of trust is not yet in place.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-459da19eeb45b242", "page": 16, "quote": "It is too soon to move towards this formalized model in Moldova because the necessary framework of trust is not yet in place.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0040" }, { "text": "Its taxpayer base is markedly different from the plurality of taxpayers managed by the rest of the STI’s operational areas, but the challenges it faces are the same.", "verbatim": "Its taxpayer base is markedly different from the plurality of taxpayers managed by the rest of the STI’s operational areas, but the challenges it faces are the same.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-43cd4f3a2b8d7c72", "page": 17, "quote": "Its taxpayer base is markedly different from the plurality of taxpayers managed by the rest of the STI’s operational areas, but the challenges it faces are the same.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0041" }, { "text": "More intensive scrutiny of the 40 biggest LTO cases is a challenge now emerging.", "verbatim": "More intensive scrutiny of the 40 biggest LTO cases is a challenge now emerging.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-03f78a36b84615dc", "page": 17, "quote": "More intensive scrutiny of the 40 biggest LTO cases is a challenge now emerging.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0042" }, { "text": "To expend resources on programs that don’t focus on particular identified compliance risks achieves less-than-best outcomes.", "verbatim": "To expend resources on programs that don’t focus on particular identified compliance risks achieves less-than-best outcomes.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-8502d69a9722a1da", "page": 17, "quote": "To expend resources on programs that don’t focus on particular identified compliance risks achieves less-than-best outcomes.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0043" }, { "text": "However, the mission advised that some of the measures were not adequately linked to the core compliance strategy being pursued by the STI.", "verbatim": "However, the mission advised that some of the measures were not adequately linked to the core compliance strategy being pursued by the STI.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-c1c35d60cf34373d", "page": 18, "quote": "However, the mission advised that some of the measures were not adequately linked to the core compliance strategy being pursued by the STI.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0044" }, { "text": "Under the compliance risk model, service supports compliance and can be used to market it.", "verbatim": "Under the compliance risk model, service supports compliance and can be used to market it.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-f926070c5e1edaec", "page": 18, "quote": "Under the compliance risk model, service supports compliance and can be used to market it.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0045" }, { "text": "Better IT is essential for improved compliance management.", "verbatim": "Better IT is essential for improved compliance management.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-d2c18b36a4527e7f", "page": 19, "quote": "Better IT is essential for improved compliance management.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0046" }, { "text": "If carried out carefully, restructuring can better align the STI’s staff to pursue the revenues legally due, manage the compliance risks and serve the population.", "verbatim": "If carried out carefully, restructuring can better align the STI’s staff to pursue the revenues legally due, manage the compliance risks and serve the population.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-221cf2f1145eef24", "page": 19, "quote": "If carried out carefully, restructuring can better align the STI’s staff to pursue the revenues legally due, manage the compliance risks and serve the population.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0047" }, { "text": "The STI management is committed to avoid this risk seeking statute changes where required.", "verbatim": "The STI management is committed to avoid this risk seeking statute changes where required.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-36b2dce7905ab70c", "page": 19, "quote": "The STI management is committed to avoid this risk seeking statute changes where required.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0048" }, { "text": "Unless more flexible process design methodologies can be devised, there is a risk that the new IT system will have outdated processes engineered into it because they are mandated by statute.", "verbatim": "Unless more flexible process design methodologies can be devised, there is a risk that the new IT system will have outdated processes engineered into it because they are mandated by statute.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-c9fad5e4fbcea49d", "page": 19, "quote": "Unless more flexible process design methodologies can be devised, there is a risk that the new IT system will have outdated processes engineered into it because they are mandated by statute.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0049" }, { "text": "Where it does not succeed in doing so, the opportunity cost in terms of its own programs is likely to be high.", "verbatim": "Where it does not succeed in doing so, the opportunity cost in terms of its own programs is likely to be high.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-b6c9aceb7f7fd096", "page": 19, "quote": "Where it does not succeed in doing so, the opportunity cost in terms of its own programs is likely to be high.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0050" }, { "text": "As the remaining parts of this report show, progress in the STI will require extensive training and ongoing technical assistance in areas such as audit—including payroll tax audit, VAT management, tax fraud investigation and the pursuit of arrears.", "verbatim": "As the remaining parts of this report show, progress in the STI will require extensive training and ongoing technical assistance in areas such as audit—including payroll tax audit, VAT management, tax fraud investigation and the pursuit of arrears.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-c2b7987acb2b3c40", "page": 20, "quote": "As the remaining parts of this report show, progress in the STI will require extensive training and ongoing technical assistance in areas such as audit—including payroll tax audit, VAT management, tax fraud investigation and the pursuit of arrears.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0051" }, { "text": "However, by adopting some key elements of the compliance risk management model the STI management has shown that it takes the opposite view and regards the status quo as too risky.", "verbatim": "However, by adopting some key elements of the compliance risk management model the STI management has shown that it takes the opposite view and regards the status quo as too risky.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-8b288db0ab2d7aa1", "page": 20, "quote": "However, by adopting some key elements of the compliance risk management model the STI management has shown that it takes the opposite view and regards the status quo as too risky.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0052" }, { "text": "In short, it appears to be more risky than maintaining the status quo.", "verbatim": "In short, it appears to be more risky than maintaining the status quo.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-3a7d9cd003ff1e14", "page": 20, "quote": "In short, it appears to be more risky than maintaining the status quo.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0053" }, { "text": "It requires leaving behind methods that, while familiar, have relatively limited effect on tax outcomes.", "verbatim": "It requires leaving behind methods that, while familiar, have relatively limited effect on tax outcomes.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-e6881157197cb19d", "page": 20, "quote": "It requires leaving behind methods that, while familiar, have relatively limited effect on tax outcomes.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0054" }, { "text": "It will have more impact on the crucial goal of reducing the tax gap and will be far less intrusive for the generality of business taxpayers.", "verbatim": "It will have more impact on the crucial goal of reducing the tax gap and will be far less intrusive for the generality of business taxpayers.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-5b1d843ab6e874fe", "page": 20, "quote": "It will have more impact on the crucial goal of reducing the tax gap and will be far less intrusive for the generality of business taxpayers.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0055" }, { "text": "New skills do not have to be learned all at once but a medium term training plan is needed to permit their orderly acquisition.", "verbatim": "New skills do not have to be learned all at once but a medium term training plan is needed to permit their orderly acquisition.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-72f253ecb0f52d35", "page": 20, "quote": "New skills do not have to be learned all at once but a medium term training plan is needed to permit their orderly acquisition.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0056" }, { "text": "The challenges ahead are difficult and meeting them will require strong political backing.", "verbatim": "The challenges ahead are difficult and meeting them will require strong political backing.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-28517814a6c11073", "page": 20, "quote": "The challenges ahead are difficult and meeting them will require strong political backing.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0057" }, { "text": "The changed way of working that has been endorsed and deployed in 2011 will deliver more effective tax management from a given resource.", "verbatim": "The changed way of working that has been endorsed and deployed in 2011 will deliver more effective tax management from a given resource.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-50f8ed07f1279f30", "page": 20, "quote": "The changed way of working that has been endorsed and deployed in 2011 will deliver more effective tax management from a given resource.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0058" }, { "text": "Carefully restructure the STI to better align its resources to its risk portfolio and to", "verbatim": "Carefully restructure the STI to better align its resources to its risk portfolio and to", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-7b50126dbb0b4f10", "page": 21, "quote": "Carefully restructure the STI to better align its resources to its risk portfolio and to", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0059" }, { "text": "Ensure that the STI risk unit has a small group of numerate analysts whose skills are", "verbatim": "Ensure that the STI risk unit has a small group of numerate analysts whose skills are", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-8d71659be3ea7cf8", "page": 21, "quote": "Ensure that the STI risk unit has a small group of numerate analysts whose skills are", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0060" }, { "text": "compliance risk model requires close control of risky businesses and light control of small or compliant businesses.", "verbatim": "compliance risk model requires close control of risky businesses and light control of small or compliant businesses.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-3e198327e48f77e9", "page": 21, "quote": "compliance risk model requires close control of risky businesses and light control of small or compliant businesses.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0061" }, { "text": "required to make the compliance risk model work in collaboration with business experts from the STI.", "verbatim": "required to make the compliance risk model work in collaboration with business experts from the STI.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-d21b062101d8f5ac", "page": 21, "quote": "required to make the compliance risk model work in collaboration with business experts from the STI.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0062" }, { "text": "The STI’s and the MOL’s joint responsibility for wage reporting requires cooperation between the two agencies to allow their experience, knowledge, and abilities to be focused on effective actions to address this high risk area.", "verbatim": "The STI’s and the MOL’s joint responsibility for wage reporting requires cooperation between the two agencies to allow their experience, knowledge, and abilities to be focused on effective actions to address this high risk area.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-281563540b05e0e6", "page": 23, "quote": "The STI’s and the MOL’s joint responsibility for wage reporting requires cooperation between the two agencies to allow their experience, knowledge, and abilities to be focused on effective actions to address this high risk area.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0063" }, { "text": "These include articulating the risk, establishing desired outcomes, designing a strategy to achieve those outcomes, and a system to measure the outcomes.", "verbatim": "These include articulating the risk, establishing desired outcomes, designing a strategy to achieve those outcomes, and a system to measure the outcomes.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-99de8184eff3fa1e", "page": 23, "quote": "These include articulating the risk, establishing desired outcomes, designing a strategy to achieve those outcomes, and a system to measure the outcomes.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0064" }, { "text": "Past measures attempting to curb unreported cash payments have largely been ineffective.", "verbatim": "Past measures attempting to curb unreported cash payments have largely been ineffective.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-09ea00757319a5d4", "page": 24, "quote": "Past measures attempting to curb unreported cash payments have largely been ineffective.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0065" }, { "text": "To some degree this can be related to weak audit techniques.", "verbatim": "To some degree this can be related to weak audit techniques.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-47d272d27d175193", "page": 24, "quote": "To some degree this can be related to weak audit techniques.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0066" }, { "text": "[4] The low recovery of tax from employment tax audits may result from poor audit planning, outdated audit techniques, weak audit skills, and ineffective training.", "verbatim": "[4] The low recovery of tax from employment tax audits may result from poor audit planning, outdated audit techniques, weak audit skills, and ineffective training.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-d6a3318535a6aeff", "page": 24, "quote": "[4] The low recovery of tax from employment tax audits may result from poor audit planning, outdated audit techniques, weak audit skills, and ineffective training.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0067" }, { "text": "Both the HWI and IAM efforts provide new tactics and methods for encouraging compliance in these and other PIT income streams that have not been historically emphasized within the STI and that appear to have significant tax risks and tax benefits associated with them.", "verbatim": "Both the HWI and IAM efforts provide new tactics and methods for encouraging compliance in these and other PIT income streams that have not been historically emphasized within the STI and that appear to have significant tax risks and tax benefits associated with them.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-eae00c1ed20dccbc", "page": 25, "quote": "Both the HWI and IAM efforts provide new tactics and methods for encouraging compliance in these and other PIT income streams that have not been historically emphasized within the STI and that appear to have significant tax risks and tax benefits associated with them.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0068" }, { "text": "Develop risk information for high-income taxpayers.", "verbatim": "Develop risk information for high-income taxpayers.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-3add7aad1a913968", "page": 25, "quote": "Develop risk information for high-income taxpayers.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0069" }, { "text": "Reporting and collection from other sources, particularly international income (.047 percent) and capital gains (.347 percent) appear weak.", "verbatim": "Reporting and collection from other sources, particularly international income (.047 percent) and capital gains (.347 percent) appear weak.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-1fd200ea8ee99d3d", "page": 25, "quote": "Reporting and collection from other sources, particularly international income (.047 percent) and capital gains (.347 percent) appear weak.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0070" }, { "text": "The working group provides some energy toward organizing an HWI initiative, but better and quicker progress would be achieved by establishing a dedicated and permanent headquarters unit or project office to organize and manage HWI efforts.", "verbatim": "The working group provides some energy toward organizing an HWI initiative, but better and quicker progress would be achieved by establishing a dedicated and permanent headquarters unit or project office to organize and manage HWI efforts.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-f9c85692f1fe6753", "page": 25, "quote": "The working group provides some energy toward organizing an HWI initiative, but better and quicker progress would be achieved by establishing a dedicated and permanent headquarters unit or project office to organize and manage HWI efforts.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0071" }, { "text": "adequate for all phases of a project office and among the auditors, IT staff, managers, and others who will support a HWI income risk-based compliance approach.", "verbatim": "adequate for all phases of a project office and among the auditors, IT staff, managers, and others who will support a HWI income risk-based compliance approach.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-150f394ab907ea0f", "page": 25, "quote": "adequate for all phases of a project office and among the auditors, IT staff, managers, and others who will support a HWI income risk-based compliance approach.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0072" }, { "text": "audit projects, and/or special high-income tax units to address high-risk areas determined under the risk analysis process.", "verbatim": "audit projects, and/or special high-income tax units to address high-risk areas determined under the risk analysis process.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-cd72b8250e4ab818", "page": 25, "quote": "audit projects, and/or special high-income tax units to address high-risk areas determined under the risk analysis process.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0073" }, { "text": "Appendix 4 provides a suggested action plan outlining the steps to articulate the risks.", "verbatim": "Appendix 4 provides a suggested action plan outlining the steps to articulate the risks.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-89280609a033c1e5", "page": 26, "quote": "Appendix 4 provides a suggested action plan outlining the steps to articulate the risks.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0074" }, { "text": "Articulating the compliance risk that is attached to the HWI tax sector will require a five-step process.", "verbatim": "Articulating the compliance risk that is attached to the HWI tax sector will require a five-step process.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-bc5370232a34c50f", "page": 26, "quote": "Articulating the compliance risk that is attached to the HWI tax sector will require a five-step process.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0075" }, { "text": "However, these benchmarks are too low in an HWI context, as they would draw in a taxpayer population far exceeding the STI’s capacity at this stage.", "verbatim": "However, these benchmarks are too low in an HWI context, as they would draw in a taxpayer population far exceeding the STI’s capacity at this stage.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-7945dda32dcb1c4e", "page": 26, "quote": "However, these benchmarks are too low in an HWI context, as they would draw in a taxpayer population far exceeding the STI’s capacity at this stage.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0076" }, { "text": "Phase 2 : Develop a listing of intended outcomes and a strategy to deliver these desired outcomes to address the compliance risks;", "verbatim": "Phase 2 : Develop a listing of intended outcomes and a strategy to deliver these desired outcomes to address the compliance risks;", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-07cf7da1b74b07b1", "page": 26, "quote": "Phase 2 : Develop a listing of intended outcomes and a strategy to deliver these desired outcomes to address the compliance risks;", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0077" }, { "text": "These steps include: (1) define what constitutes an HWI for project purposes; (2) determine the population of taxpayers that meet this definition; (3) gather available data on the HWI population; (4) analyze data and quantify the attributes and characteristics of this population; and (5) complete a review and summarize the pertinent information gathered with emphasis on HWI compliance behavior, characteristics, trends, tax gap projection, and a summary of the compliance risk and risk groups.", "verbatim": "These steps include: (1) define what constitutes an HWI for project purposes; (2) determine the population of taxpayers that meet this definition; (3) gather available data on the HWI population; (4) analyze data and quantify the attributes and characteristics of this population; and (5) complete a review and summarize the pertinent information gathered with emphasis on HWI compliance behavior, characteristics, trends, tax gap projection, and a summary of the compliance risk and risk groups.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-66ec3744251b593b", "page": 26, "quote": "These steps include: (1) define what constitutes an HWI for project purposes; (2) determine the population of taxpayers that meet this definition; (3) gather available data on the HWI population; (4) analyze data and quantify the attributes and characteristics of this population; and (5) complete a review and summarize the pertinent information gathered with emphasis on HWI compliance behavior, characteristics, trends, tax gap projection, and a summary of the compliance risk and risk groups.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0078" }, { "text": "Data and information available on wealth is limited.", "verbatim": "Data and information available on wealth is limited.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-f7771b91ade76dc3", "page": 27, "quote": "Data and information available on wealth is limited.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0079" }, { "text": "If the tax administrators do not measure the effectiveness of the HWI strategy, they run the risk of taking actions that do not align with their stated objectives and they lose an opportunity to make necessary adjustments to improve the strategy or identify new treatments for noncompliance.", "verbatim": "If the tax administrators do not measure the effectiveness of the HWI strategy, they run the risk of taking actions that do not align with their stated objectives and they lose an opportunity to make necessary adjustments to improve the strategy or identify new treatments for noncompliance.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-9e9a85c36cdc0567", "page": 27, "quote": "If the tax administrators do not measure the effectiveness of the HWI strategy, they run the risk of taking actions that do not align with their stated objectives and they lose an opportunity to make necessary adjustments to improve the strategy or identify new treatments for noncompliance.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0080" }, { "text": "There is currently a lack of information sources, especially electronic data that can be used to identify, case build, research, select, and support compliance activities.", "verbatim": "There is currently a lack of information sources, especially electronic data that can be used to identify, case build, research, select, and support compliance activities.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-7e4e4994e3bfde45", "page": 27, "quote": "There is currently a lack of information sources, especially electronic data that can be used to identify, case build, research, select, and support compliance activities.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0081" }, { "text": "However, a draft version of the form to obtain the financial statement of assets was available and was reviewed and discussed with the working group.", "verbatim": "However, a draft version of the form to obtain the financial statement of assets was available and was reviewed and discussed with the working group.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-430578b108ee5c20", "page": 28, "quote": "However, a draft version of the form to obtain the financial statement of assets was available and was reviewed and discussed with the working group.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0082" }, { "text": "There has been some work completed in this regard, but it is insufficient to identify a potential population of HWI taxpayers.", "verbatim": "There has been some work completed in this regard, but it is insufficient to identify a potential population of HWI taxpayers.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-6bcebafe88ea0549", "page": 28, "quote": "There has been some work completed in this regard, but it is insufficient to identify a potential population of HWI taxpayers.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0083" }, { "text": "Indirect audit techniques need not be limited to only HWI audits.", "verbatim": "Indirect audit techniques need not be limited to only HWI audits.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-6dd92f8da02077c4", "page": 29, "quote": "Indirect audit techniques need not be limited to only HWI audits.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0084" }, { "text": "The issuance of guidance on the application of indirect methods for identified compliance risk areas such as: (1) HWI; (2) rich owners of poor companies; and (3) high-income-individuals with no filing history.", "verbatim": "The issuance of guidance on the application of indirect methods for identified compliance risk areas such as: (1) HWI; (2) rich owners of poor companies; and (3) high-income-individuals with no filing history.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-ba6653215fc5f7c4", "page": 29, "quote": "The issuance of guidance on the application of indirect methods for identified compliance risk areas such as: (1) HWI; (2) rich owners of poor companies; and (3) high-income-individuals with no filing history.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0085" }, { "text": "5 Hand out material included: FAD Technical Notes “Revenue Administration: Tax Audit—Use of Indirect Methods,” April 2010; the OECD’s “Strengthening Tax Audit Capabilities: Innovative Approaches to Improve Efficiency and Effectiveness of Indirect Income Measurement Methods,” October 2006; and “Audit Toolkit— Individual Income,” April 2011, J.", "verbatim": "5 Hand out material included: FAD Technical Notes “Revenue Administration: Tax Audit—Use of Indirect Methods,” April 2010; the OECD’s “Strengthening Tax Audit Capabilities: Innovative Approaches to Improve Efficiency and Effectiveness of Indirect Income Measurement Methods,” October 2006; and “Audit Toolkit— Individual Income,” April 2011, J.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-e4be5b9814a9776a", "page": 30, "quote": "5 Hand out material included: FAD Technical Notes “Revenue Administration: Tax Audit—Use of Indirect Methods,” April 2010; the OECD’s “Strengthening Tax Audit Capabilities: Innovative Approaches to Improve Efficiency and Effectiveness of Indirect Income Measurement Methods,” October 2006; and “Audit Toolkit— Individual Income,” April 2011, J.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0086" }, { "text": "Develop a compliance risk strategy/plan to address wage-reporting concerns.", "verbatim": "Develop a compliance risk strategy/plan to address wage-reporting concerns.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-66d881247687e193", "page": 30, "quote": "Develop a compliance risk strategy/plan to address wage-reporting concerns.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0087" }, { "text": "Establishing both programs requires 2012 to be the year of identifying the desired outcomes, drawing up strategies supportive of these outcomes, developing and implementing business plans, and designing systems to help evaluate progress.", "verbatim": "Establishing both programs requires 2012 to be the year of identifying the desired outcomes, drawing up strategies supportive of these outcomes, developing and implementing business plans, and designing systems to help evaluate progress.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-e2de0bc9deefc0d3", "page": 30, "quote": "Establishing both programs requires 2012 to be the year of identifying the desired outcomes, drawing up strategies supportive of these outcomes, developing and implementing business plans, and designing systems to help evaluate progress.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0088" }, { "text": "However, for any tax administration, this is a complex and difficult task.", "verbatim": "However, for any tax administration, this is a complex and difficult task.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-9cf5c15917275b15", "page": 30, "quote": "However, for any tax administration, this is a complex and difficult task.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0089" }, { "text": "areas have a high compliance risk and would be worthy of projects designed to address noncompliance.", "verbatim": "areas have a high compliance risk and would be worthy of projects designed to address noncompliance.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-e560fab697e8872f", "page": 30, "quote": "areas have a high compliance risk and would be worthy of projects designed to address noncompliance.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0090" }, { "text": "Taxpayer services are a key tool for addressing priority compliance risks under a compliance management strategy.", "verbatim": "Taxpayer services are a key tool for addressing priority compliance risks under a compliance management strategy.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-395d2e875e7d8734", "page": 31, "quote": "Taxpayer services are a key tool for addressing priority compliance risks under a compliance management strategy.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0091" }, { "text": "Tailored approach of service delivery to match the needs of various taxpayer segments and the risk to revenue.", "verbatim": "Tailored approach of service delivery to match the needs of various taxpayer segments and the risk to revenue.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-1c5319e1392d05a8", "page": 32, "quote": "Tailored approach of service delivery to match the needs of various taxpayer segments and the risk to revenue.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0092" }, { "text": "Understanding that an appropriate balance of resources between enforcement and service is a critical tool in achieving higher overall tax compliance as a measure to reduce the tax gap.", "verbatim": "Understanding that an appropriate balance of resources between enforcement and service is a critical tool in achieving higher overall tax compliance as a measure to reduce the tax gap.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-01684cd78afbb916", "page": 32, "quote": "Understanding that an appropriate balance of resources between enforcement and service is a critical tool in achieving higher overall tax compliance as a measure to reduce the tax gap.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0093" }, { "text": "Despite improvements through the introduction of new technology, much remains to be done to improve services to taxpayers .", "verbatim": "Despite improvements through the introduction of new technology, much remains to be done to improve services to taxpayers .", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-b08d9f5bfd91b84e", "page": 33, "quote": "Despite improvements through the introduction of new technology, much remains to be done to improve services to taxpayers .", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0094" }, { "text": "Non optimal organizational structures at both headquarters and field offices limit the STI's ability to deliver focused and effective taxpayer services .", "verbatim": "Non optimal organizational structures at both headquarters and field offices limit the STI's ability to deliver focused and effective taxpayer services .", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-5d19f000f688825f", "page": 33, "quote": "Non optimal organizational structures at both headquarters and field offices limit the STI's ability to deliver focused and effective taxpayer services .", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0095" }, { "text": "Respectful and fair treatment of taxpayers will help build trust in the STI and will in turn lead to improved compliance.", "verbatim": "Respectful and fair treatment of taxpayers will help build trust in the STI and will in turn lead to improved compliance.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-5ee4b18050239fb9", "page": 33, "quote": "Respectful and fair treatment of taxpayers will help build trust in the STI and will in turn lead to improved compliance.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0096" }, { "text": "Current taxpayer services activities are not designed well enough to effectively help mitigating the key compliance risk identified in the STI’ compliance strategy.", "verbatim": "Current taxpayer services activities are not designed well enough to effectively help mitigating the key compliance risk identified in the STI’ compliance strategy.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-664aaf7730d2e3a5", "page": 34, "quote": "Current taxpayer services activities are not designed well enough to effectively help mitigating the key compliance risk identified in the STI’ compliance strategy.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0097" }, { "text": "However, most services activities are simply in response to taxpayer initiated contacts.", "verbatim": "However, most services activities are simply in response to taxpayer initiated contacts.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-2a3db5e8705bf655", "page": 34, "quote": "However, most services activities are simply in response to taxpayer initiated contacts.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0098" }, { "text": "However, there appears to be no plan for using the survey results to develop and implement initiatives to improve taxpayer satisfaction.", "verbatim": "However, there appears to be no plan for using the survey results to develop and implement initiatives to improve taxpayer satisfaction.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-4e839dda2259ece5", "page": 34, "quote": "However, there appears to be no plan for using the survey results to develop and implement initiatives to improve taxpayer satisfaction.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0099" }, { "text": "Neither is any attempt made to measure the effectiveness of taxpayer services with regard to influencing compliance behaviors.", "verbatim": "Neither is any attempt made to measure the effectiveness of taxpayer services with regard to influencing compliance behaviors.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-760d2822684b9db8", "page": 34, "quote": "Neither is any attempt made to measure the effectiveness of taxpayer services with regard to influencing compliance behaviors.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0100" }, { "text": "Taxpayers’ compliance costs appear to get insufficient attention in the context of business procedures and processes design.", "verbatim": "Taxpayers’ compliance costs appear to get insufficient attention in the context of business procedures and processes design.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-bbeca9586ac5ff5f", "page": 34, "quote": "Taxpayers’ compliance costs appear to get insufficient attention in the context of business procedures and processes design.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0101" }, { "text": "There is little evidence that taxpayer services place any focus on addressing key compliance risks either proactively or reactively.", "verbatim": "There is little evidence that taxpayer services place any focus on addressing key compliance risks either proactively or reactively.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-9f14140bc0f8df14", "page": 34, "quote": "There is little evidence that taxpayer services place any focus on addressing key compliance risks either proactively or reactively.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0102" }, { "text": "This would allow the STI to designate a bigger portion of its compliance resources on those who remain unwilling to comply.", "verbatim": "This would allow the STI to designate a bigger portion of its compliance resources on those who remain unwilling to comply.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-8aa07a0f80ce5728", "page": 34, "quote": "This would allow the STI to designate a bigger portion of its compliance resources on those who remain unwilling to comply.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0103" }, { "text": "Ensure results of taxpayer satisfaction surveys are used to develop satisfaction improvement initiatives and measure the effectiveness of those measures through subsequent surveys.", "verbatim": "Ensure results of taxpayer satisfaction surveys are used to develop satisfaction improvement initiatives and measure the effectiveness of those measures through subsequent surveys.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-c0a2b884267e984f", "page": 35, "quote": "Ensure results of taxpayer satisfaction surveys are used to develop satisfaction improvement initiatives and measure the effectiveness of those measures through subsequent surveys.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0104" }, { "text": "Modern tax administrations give strong emphasis to risk-based audit programs aimed at broad coverage of taxpayer groups and compliance issues, with intense focus on high risk areas to combat", "verbatim": "Modern tax administrations give strong emphasis to risk-based audit programs aimed at broad coverage of taxpayer groups and compliance issues, with intense focus on high risk areas to combat", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-67d43f342d9d4cd6", "page": 35, "quote": "Modern tax administrations give strong emphasis to risk-based audit programs aimed at broad coverage of taxpayer groups and compliance issues, with intense focus on high risk areas to combat", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0105" }, { "text": "Utilize modern marketing techniques (“ compliance marketing” ), including public relations, to influence on taxpayer behavior with the aim to mitigate key compliance risks identified by the STI’s compliance plan.", "verbatim": "Utilize modern marketing techniques (“ compliance marketing” ), including public relations, to influence on taxpayer behavior with the aim to mitigate key compliance risks identified by the STI’s compliance plan.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-8c100f256583a70a", "page": 35, "quote": "Utilize modern marketing techniques (“ compliance marketing” ), including public relations, to influence on taxpayer behavior with the aim to mitigate key compliance risks identified by the STI’s compliance plan.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0106" }, { "text": "Although, the greater focus on compliance risks achieved through the implementation of a more strategic approach to compliance management is strongly endorsed and will undoubtedly lead to improved results, much remains to be done to strengthen the STI's capabilities in the audit function.", "verbatim": "Although, the greater focus on compliance risks achieved through the implementation of a more strategic approach to compliance management is strongly endorsed and will undoubtedly lead to improved results, much remains to be done to strengthen the STI's capabilities in the audit function.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-8f90c9a48bc0bb2b", "page": 36, "quote": "Although, the greater focus on compliance risks achieved through the implementation of a more strategic approach to compliance management is strongly endorsed and will undoubtedly lead to improved results, much remains to be done to strengthen the STI's capabilities in the audit function.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0107" }, { "text": "In particular, concerns remain over the STI's ability to undertake in-depth tax audits", "verbatim": "In particular, concerns remain over the STI's ability to undertake in-depth tax audits", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-49e4c0919e000009", "page": 36, "quote": "In particular, concerns remain over the STI's ability to undertake in-depth tax audits", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0108" }, { "text": "Significant potential remains to strengthen the audit function.", "verbatim": "Significant potential remains to strengthen the audit function.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-ceaf51aa1d19172e", "page": 36, "quote": "Significant potential remains to strengthen the audit function.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0109" }, { "text": "This shifted the focus away from undertaking audits to a \"partnership\" approach, which involved intensive compliance monitoring by the field offices of some 1,553 taxpayer who were chosen from three high-risk industry sectors (catering, telecommunications/IT, and wholesales).", "verbatim": "This shifted the focus away from undertaking audits to a \"partnership\" approach, which involved intensive compliance monitoring by the field offices of some 1,553 taxpayer who were chosen from three high-risk industry sectors (catering, telecommunications/IT, and wholesales).", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-0d3278bf36383069", "page": 36, "quote": "This shifted the focus away from undertaking audits to a \"partnership\" approach, which involved intensive compliance monitoring by the field offices of some 1,553 taxpayer who were chosen from three high-risk industry sectors (catering, telecommunications/IT, and wholesales).", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0110" }, { "text": "Until June 2011, the planning and analysis section was primarily engaged on identifying high risk taxpayer who would be targeted for comprehensive audits by the field offices.", "verbatim": "Until June 2011, the planning and analysis section was primarily engaged on identifying high risk taxpayer who would be targeted for comprehensive audits by the field offices.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-f57d4e60dc74a783", "page": 36, "quote": "Until June 2011, the planning and analysis section was primarily engaged on identifying high risk taxpayer who would be targeted for comprehensive audits by the field offices.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0111" }, { "text": "With similar objectives in mind, the STI has shown a gradual move away from comprehensive audits in favor of more focused audit activities that are concentrated on areas of highest compliance risk.", "verbatim": "With similar objectives in mind, the STI has shown a gradual move away from comprehensive audits in favor of more focused audit activities that are concentrated on areas of highest compliance risk.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-af3376ea176b1ce6", "page": 36, "quote": "With similar objectives in mind, the STI has shown a gradual move away from comprehensive audits in favor of more focused audit activities that are concentrated on areas of highest compliance risk.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0112" }, { "text": "Although, the STI has been successful in broadening the audit coverage by increasing the number of single-issue audits, these efforts are undermined by the extent of nontax related audits, which do not identify tax discrepancies.", "verbatim": "Although, the STI has been successful in broadening the audit coverage by increasing the number of single-issue audits, these efforts are undermined by the extent of nontax related audits, which do not identify tax discrepancies.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-1df2708a9a639e5f", "page": 37, "quote": "Although, the STI has been successful in broadening the audit coverage by increasing the number of single-issue audits, these efforts are undermined by the extent of nontax related audits, which do not identify tax discrepancies.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0113" }, { "text": "Box 3 sets out the elements of a typical progressive training strategy for audit staff.", "verbatim": "Box 3 sets out the elements of a typical progressive training strategy for audit staff.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-cdefd5c3bf8ff8c8", "page": 37, "quote": "Box 3 sets out the elements of a typical progressive training strategy for audit staff.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0114" }, { "text": "The present initiative to focus on three high-risk sectors as described above, presents an opportunity for the STI to identify a selected pool of auditors to work on these sectors.", "verbatim": "The present initiative to focus on three high-risk sectors as described above, presents an opportunity for the STI to identify a selected pool of auditors to work on these sectors.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-6ee07e18b7ba1d52", "page": 37, "quote": "The present initiative to focus on three high-risk sectors as described above, presents an opportunity for the STI to identify a selected pool of auditors to work on these sectors.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0115" }, { "text": "These auditors can be targeted for specialist training, including training on the industry sector in which their work will be concentrated―to enhance effectiveness of the compliance enforcement effort.", "verbatim": "These auditors can be targeted for specialist training, including training on the industry sector in which their work will be concentrated―to enhance effectiveness of the compliance enforcement effort.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-a9f1d8f60db05227", "page": 37, "quote": "These auditors can be targeted for specialist training, including training on the industry sector in which their work will be concentrated―to enhance effectiveness of the compliance enforcement effort.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0116" }, { "text": "This may require a progressive training strategy, whereby staff can progress through multiple levels (e.g., beginner, intermediate and advanced) of training in order to achieve the highest skill levels needed for effective dealings with taxpayers’ affairs.", "verbatim": "This may require a progressive training strategy, whereby staff can progress through multiple levels (e.g., beginner, intermediate and advanced) of training in order to achieve the highest skill levels needed for effective dealings with taxpayers’ affairs.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-aea30513b16cf2ce", "page": 37, "quote": "This may require a progressive training strategy, whereby staff can progress through multiple levels (e.g., beginner, intermediate and advanced) of training in order to achieve the highest skill levels needed for effective dealings with taxpayers’ affairs.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0117" }, { "text": "11 Ironically, these exchange bureaus have not been liable to tax and the information gathered through this process has been of little use to improve tax compliance.", "verbatim": "11 Ironically, these exchange bureaus have not been liable to tax and the information gathered through this process has been of little use to improve tax compliance.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-8953662e278679f7", "page": 38, "quote": "11 Ironically, these exchange bureaus have not been liable to tax and the information gathered through this process has been of little use to improve tax compliance.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0118" }, { "text": "Extensive control over cash registers is not an adequate substitute for a proper risk-based compliance program .", "verbatim": "Extensive control over cash registers is not an adequate substitute for a proper risk-based compliance program .", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-85e9503aa6c7e87f", "page": 38, "quote": "Extensive control over cash registers is not an adequate substitute for a proper risk-based compliance program .", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0119" }, { "text": "However, the sustainability of such results remains questionable, as taxpayers inevitably find ways to circumvent the controls.", "verbatim": "However, the sustainability of such results remains questionable, as taxpayers inevitably find ways to circumvent the controls.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-8829615c43bc6400", "page": 38, "quote": "However, the sustainability of such results remains questionable, as taxpayers inevitably find ways to circumvent the controls.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0120" }, { "text": "Identify selected auditors to concentrate on the high-risk sectors identified in the compliance strategy and provide these auditors with targeted training to ensure their effectiveness.", "verbatim": "Identify selected auditors to concentrate on the high-risk sectors identified in the compliance strategy and provide these auditors with targeted training to ensure their effectiveness.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-6c6fa128479f35b2", "page": 38, "quote": "Identify selected auditors to concentrate on the high-risk sectors identified in the compliance strategy and provide these auditors with targeted training to ensure their effectiveness.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0121" }, { "text": "Implement a progressive training strategy to up skill auditors.", "verbatim": "Implement a progressive training strategy to up skill auditors.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-2e1788ec9262320b", "page": 38, "quote": "Implement a progressive training strategy to up skill auditors.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0122" }, { "text": "Maintain focus on implementing a risk-based compliance program rather than increasing reliance on micro-level controls such as on-line case registers.", "verbatim": "Maintain focus on implementing a risk-based compliance program rather than increasing reliance on micro-level controls such as on-line case registers.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-d4505756b5f500ef", "page": 38, "quote": "Maintain focus on implementing a risk-based compliance program rather than increasing reliance on micro-level controls such as on-line case registers.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0123" }, { "text": "The absence of a tax fraud deterrent undermines current efforts to address risks to revenue in a strategic way and build trust between the tax authority and taxpayers.", "verbatim": "The absence of a tax fraud deterrent undermines current efforts to address risks to revenue in a strategic way and build trust between the tax authority and taxpayers.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-d111931985b12540", "page": 39, "quote": "The absence of a tax fraud deterrent undermines current efforts to address risks to revenue in a strategic way and build trust between the tax authority and taxpayers.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0124" }, { "text": "The current system of selecting, transferring, and investigating potential tax fraud does not seem to produce prosecutions and convictions .", "verbatim": "The current system of selecting, transferring, and investigating potential tax fraud does not seem to produce prosecutions and convictions .", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-11d8476b1a632dad", "page": 39, "quote": "The current system of selecting, transferring, and investigating potential tax fraud does not seem to produce prosecutions and convictions .", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0125" }, { "text": "The inability to develop or prosecute tax fraud cases seriously hampers the STI’s efforts to deliver on the Government’s expectation of improved taxpayer compliance to strengthen Moldova’s economy.", "verbatim": "The inability to develop or prosecute tax fraud cases seriously hampers the STI’s efforts to deliver on the Government’s expectation of improved taxpayer compliance to strengthen Moldova’s economy.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-c958c52c55cb10ae", "page": 39, "quote": "The inability to develop or prosecute tax fraud cases seriously hampers the STI’s efforts to deliver on the Government’s expectation of improved taxpayer compliance to strengthen Moldova’s economy.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0126" }, { "text": "Although, the current level of tax arrears, when expressed as a percentage of total STI collections, [12] does not present cause for immediate alarm, the level continues to show an upward trend.", "verbatim": "Although, the current level of tax arrears, when expressed as a percentage of total STI collections, [12] does not present cause for immediate alarm, the level continues to show an upward trend.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-db5ffe6c0c1f21f0", "page": 40, "quote": "Although, the current level of tax arrears, when expressed as a percentage of total STI collections, [12] does not present cause for immediate alarm, the level continues to show an upward trend.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0127" }, { "text": "However, the project never materialized and this unit does not investigate tax fraud; rather it reviews for accuracy and prepares the case files for referral to the CCECC.", "verbatim": "However, the project never materialized and this unit does not investigate tax fraud; rather it reviews for accuracy and prepares the case files for referral to the CCECC.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-d7994cb6d7bb0aa8", "page": 40, "quote": "However, the project never materialized and this unit does not investigate tax fraud; rather it reviews for accuracy and prepares the case files for referral to the CCECC.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0128" }, { "text": "The STI does not investigate for tax fraud .", "verbatim": "The STI does not investigate for tax fraud .", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-0166570aa478aa9e", "page": 40, "quote": "The STI does not investigate for tax fraud .", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0129" }, { "text": "The amnesty applied to all pre-2007 state budget taxes that remained unpaid by the time of publication of the amnesty law (May 11, 2007), irrespective of the collectability of the arrears.", "verbatim": "The amnesty applied to all pre-2007 state budget taxes that remained unpaid by the time of publication of the amnesty law (May 11, 2007), irrespective of the collectability of the arrears.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-fddac69f894c2e62", "page": 41, "quote": "The amnesty applied to all pre-2007 state budget taxes that remained unpaid by the time of publication of the amnesty law (May 11, 2007), irrespective of the collectability of the arrears.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0130" }, { "text": "still reflects the effects of the 2007 tax amnesty [13] rather than being the result of an effective collection enforcement program on the part of the STI.", "verbatim": "still reflects the effects of the 2007 tax amnesty [13] rather than being the result of an effective collection enforcement program on the part of the STI.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-5e94ad235f88606c", "page": 41, "quote": "still reflects the effects of the 2007 tax amnesty [13] rather than being the result of an effective collection enforcement program on the part of the STI.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0131" }, { "text": "Arrears cases are prioritized on the basis of age and size, so that priority is given to collection of the largest debts and new cases where the probability of successful collection remains high.", "verbatim": "Arrears cases are prioritized on the basis of age and size, so that priority is given to collection of the largest debts and new cases where the probability of successful collection remains high.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-493c563d125acbb0", "page": 42, "quote": "Arrears cases are prioritized on the basis of age and size, so that priority is given to collection of the largest debts and new cases where the probability of successful collection remains high.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0132" }, { "text": "Given the large proportion of interest and penalties that make up the stock of arrears in Moldova, it is likely that these comprise many small balances that may be better removed from the debtor’s ledger to allow effective use of collections resources.", "verbatim": "Given the large proportion of interest and penalties that make up the stock of arrears in Moldova, it is likely that these comprise many small balances that may be better removed from the debtor’s ledger to allow effective use of collections resources.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-20455cc24b828047", "page": 42, "quote": "Given the large proportion of interest and penalties that make up the stock of arrears in Moldova, it is likely that these comprise many small balances that may be better removed from the debtor’s ledger to allow effective use of collections resources.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0133" }, { "text": "Since the 2007 tax amnesty effectively wiped all arrears existing at that time off the books, there are no arrears currently on the books that are older than six years.", "verbatim": "Since the 2007 tax amnesty effectively wiped all arrears existing at that time off the books, there are no arrears currently on the books that are older than six years.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-3fee47be3263c95b", "page": 42, "quote": "Since the 2007 tax amnesty effectively wiped all arrears existing at that time off the books, there are no arrears currently on the books that are older than six years.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0134" }, { "text": "The law authorizes the use of installment payment arrangements for recovery of tax arrears over periods up to two years, but does not allow the use of this recovery mechanism in relation to social security contributions, which represent a significant component of the total arrears (see Table 7).", "verbatim": "The law authorizes the use of installment payment arrangements for recovery of tax arrears over periods up to two years, but does not allow the use of this recovery mechanism in relation to social security contributions, which represent a significant component of the total arrears (see Table 7).", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-5290253cee61bba7", "page": 42, "quote": "The law authorizes the use of installment payment arrangements for recovery of tax arrears over periods up to two years, but does not allow the use of this recovery mechanism in relation to social security contributions, which represent a significant component of the total arrears (see Table 7).", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0135" }, { "text": "The write off provisions are therefore effectively redundant until 2013, when collection of arrears accrued for the 2008 tax year become statute barred.", "verbatim": "The write off provisions are therefore effectively redundant until 2013, when collection of arrears accrued for the 2008 tax year become statute barred.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-f7f37ff818a3f689", "page": 42, "quote": "The write off provisions are therefore effectively redundant until 2013, when collection of arrears accrued for the 2008 tax year become statute barred.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0136" }, { "text": "This topic has been discussed by successive IMF missions over the years, but despite numerous recommendations for improvements, no discernable progress has been made.", "verbatim": "This topic has been discussed by successive IMF missions over the years, but despite numerous recommendations for improvements, no discernable progress has been made.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-159b1d89509483fa", "page": 43, "quote": "This topic has been discussed by successive IMF missions over the years, but despite numerous recommendations for improvements, no discernable progress has been made.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0137" }, { "text": "effort in fewer tax offices may prove to be a more effective alternative than allocating the collection tasks to nonspecialist staff.", "verbatim": "effort in fewer tax offices may prove to be a more effective alternative than allocating the collection tasks to nonspecialist staff.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-241461425121c7b6", "page": 43, "quote": "effort in fewer tax offices may prove to be a more effective alternative than allocating the collection tasks to nonspecialist staff.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0138" }, { "text": "However, in addressing these concerns, inadequate weight is evidently given to the economic costs and reduced revenue flows resulting from the detrimental impacts that denied refunds have on business cash flows and therefore investment and growth.", "verbatim": "However, in addressing these concerns, inadequate weight is evidently given to the economic costs and reduced revenue flows resulting from the detrimental impacts that denied refunds have on business cash flows and therefore investment and growth.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-f82ed3fdd7f45d0b", "page": 44, "quote": "However, in addressing these concerns, inadequate weight is evidently given to the economic costs and reduced revenue flows resulting from the detrimental impacts that denied refunds have on business cash flows and therefore investment and growth.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0139" }, { "text": "The denial of refunds of excess input credits primarily stems from concerns about revenue leakage due to fraudulent refund claims, particularly in the face of Moldova's underdeveloped \"tax culture\" and relatively weak tax administration.", "verbatim": "The denial of refunds of excess input credits primarily stems from concerns about revenue leakage due to fraudulent refund claims, particularly in the face of Moldova's underdeveloped \"tax culture\" and relatively weak tax administration.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-7aa754dd928b173c", "page": 44, "quote": "The denial of refunds of excess input credits primarily stems from concerns about revenue leakage due to fraudulent refund claims, particularly in the face of Moldova's underdeveloped \"tax culture\" and relatively weak tax administration.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0140" }, { "text": "When refunds of excess input credits are denied, the nature of the VAT is effectively altered, in part, from a tax on final consumption to a tax on production .", "verbatim": "When refunds of excess input credits are denied, the nature of the VAT is effectively altered, in part, from a tax on final consumption to a tax on production .", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-90ed8e1e4818d252", "page": 44, "quote": "When refunds of excess input credits are denied, the nature of the VAT is effectively altered, in part, from a tax on final consumption to a tax on production .", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0141" }, { "text": "(This latter restriction exists to ensure refunds to exporters are restricted to the proportion of their production that is actually exported so that they do not receive a more favourable treatment than domestic producers in respect of goods destined for the domestic market.)", "verbatim": "(This latter restriction exists to ensure refunds to exporters are restricted to the proportion of their production that is actually exported so that they do not receive a more favourable treatment than domestic producers in respect of goods destined for the domestic market.)", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-91d0b190c8403c73", "page": 45, "quote": "(This latter restriction exists to ensure refunds to exporters are restricted to the proportion of their production that is actually exported so that they do not receive a more favourable treatment than domestic producers in respect of goods destined for the domestic market.)", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0142" }, { "text": "15 In particular, the present requirement that a VAT refund cannot be made until the STI has confirmed that the input tax in respect of any transaction has in fact been declared and paid as output tax by the other party to the transaction, poses an unreasonable verification burden on the STI, which is effectively required to audit each refund claim as a consequence.", "verbatim": "15 In particular, the present requirement that a VAT refund cannot be made until the STI has confirmed that the input tax in respect of any transaction has in fact been declared and paid as output tax by the other party to the transaction, poses an unreasonable verification burden on the STI, which is effectively required to audit each refund claim as a consequence.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-e79e1f8ef972b7ec", "page": 45, "quote": "15 In particular, the present requirement that a VAT refund cannot be made until the STI has confirmed that the input tax in respect of any transaction has in fact been declared and paid as output tax by the other party to the transaction, poses an unreasonable verification burden on the STI, which is effectively required to audit each refund claim as a consequence.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0143" }, { "text": "Although, VAT refunds are undoubtedly a high compliance risk, denial of refunds is not necessarily the best way to manage that risk .", "verbatim": "Although, VAT refunds are undoubtedly a high compliance risk, denial of refunds is not necessarily the best way to manage that risk .", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-0ec13519312deec0", "page": 45, "quote": "Although, VAT refunds are undoubtedly a high compliance risk, denial of refunds is not necessarily the best way to manage that risk .", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0144" }, { "text": "Advanced tax administrations (i.e., those applying principles of self-assessment and administering domestic VAT along with income tax in a function-based organizational structure) give strong emphasis to risk-based audit programs aimed at broad coverage of taxpayer groups and compliance issues.", "verbatim": "Advanced tax administrations (i.e., those applying principles of self-assessment and administering domestic VAT along with income tax in a function-based organizational structure) give strong emphasis to risk-based audit programs aimed at broad coverage of taxpayer groups and compliance issues.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-cdaed8ebf6661080", "page": 46, "quote": "Advanced tax administrations (i.e., those applying principles of self-assessment and administering domestic VAT along with income tax in a function-based organizational structure) give strong emphasis to risk-based audit programs aimed at broad coverage of taxpayer groups and compliance issues.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0145" }, { "text": "In this way, compliance efforts are targeted at high risk taxpayers while compliant taxpayers are left to conduct their business and contribute to growth and employment, without the additional costs that universal restrictions and overbearing scrutiny bring.", "verbatim": "In this way, compliance efforts are targeted at high risk taxpayers while compliant taxpayers are left to conduct their business and contribute to growth and employment, without the additional costs that universal restrictions and overbearing scrutiny bring.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-c920a177cc714f7a", "page": 46, "quote": "In this way, compliance efforts are targeted at high risk taxpayers while compliant taxpayers are left to conduct their business and contribute to growth and employment, without the additional costs that universal restrictions and overbearing scrutiny bring.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0146" }, { "text": "The accumulated stock of credits can then be isolated and an ordered and phased refunding program developed that can be accommodated within existing fiscal constraints.", "verbatim": "The accumulated stock of credits can then be isolated and an ordered and phased refunding program developed that can be accommodated within existing fiscal constraints.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-5a26d9231d3e7f78", "page": 46, "quote": "The accumulated stock of credits can then be isolated and an ordered and phased refunding program developed that can be accommodated within existing fiscal constraints.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0147" }, { "text": "These results are hardly consistent with the high fraud risks attributed to VAT refunds.", "verbatim": "These results are hardly consistent with the high fraud risks attributed to VAT refunds.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-50d3323fde480321", "page": 46, "quote": "These results are hardly consistent with the high fraud risks attributed to VAT refunds.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0148" }, { "text": "This means paying refunds as a matter of course, subject of course to appropriate risk-based controls, and as soon as possible.", "verbatim": "This means paying refunds as a matter of course, subject of course to appropriate risk-based controls, and as soon as possible.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-c47ffc3801b990b4", "page": 46, "quote": "This means paying refunds as a matter of course, subject of course to appropriate risk-based controls, and as soon as possible.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0149" }, { "text": "to risk-based audit programs aimed at broad coverage of taxpayer groups and compliance issues to combat abuse, rather than relying on legislative restrictions than frequently have unintended consequences.", "verbatim": "to risk-based audit programs aimed at broad coverage of taxpayer groups and compliance issues to combat abuse, rather than relying on legislative restrictions than frequently have unintended consequences.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-e51256bebe3b976e", "page": 46, "quote": "to risk-based audit programs aimed at broad coverage of taxpayer groups and compliance issues to combat abuse, rather than relying on legislative restrictions than frequently have unintended consequences.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0150" }, { "text": "However, the disbursement is sometimes delayed due to lack of funds, as Moldova treats refunds as expenditure rather than a revenue item.", "verbatim": "However, the disbursement is sometimes delayed due to lack of funds, as Moldova treats refunds as expenditure rather than a revenue item.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-55cad203d0623292", "page": 47, "quote": "However, the disbursement is sometimes delayed due to lack of funds, as Moldova treats refunds as expenditure rather than a revenue item.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0151" }, { "text": "Payments of refunds are sometimes delayed due to budget constraints .", "verbatim": "Payments of refunds are sometimes delayed due to budget constraints .", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-4ee75404486836dd", "page": 47, "quote": "Payments of refunds are sometimes delayed due to budget constraints .", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0152" }, { "text": "Remove all restrictions on VAT refund entitlements by allowing all VAT payers to receive a full refund of excess input credits arising in the current and future tax periods, subject to risk-based audit controls, which may require law changes.", "verbatim": "Remove all restrictions on VAT refund entitlements by allowing all VAT payers to receive a full refund of excess input credits arising in the current and future tax periods, subject to risk-based audit controls, which may require law changes.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-37ad52c31df7110e", "page": 47, "quote": "Remove all restrictions on VAT refund entitlements by allowing all VAT payers to receive a full refund of excess input credits arising in the current and future tax periods, subject to risk-based audit controls, which may require law changes.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0153" }, { "text": "Develop a structured program for repayment of accumulated credits that have arisen in previous tax periods that allows the current stock of accumulated credits to be depleted over a number of years and in a way that can be accommodated within fiscal constraints.", "verbatim": "Develop a structured program for repayment of accumulated credits that have arisen in previous tax periods that allows the current stock of accumulated credits to be depleted over a number of years and in a way that can be accommodated within fiscal constraints.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-b7e6398ff4154e41", "page": 48, "quote": "Develop a structured program for repayment of accumulated credits that have arisen in previous tax periods that allows the current stock of accumulated credits to be depleted over a number of years and in a way that can be accommodated within fiscal constraints.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0154" }, { "text": "Remove the requirement that all VAT refunds are audited (whether before or after payment of the refund) in favor of a targeted risk-based audit program.", "verbatim": "Remove the requirement that all VAT refunds are audited (whether before or after payment of the refund) in favor of a targeted risk-based audit program.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-3d6a48bdb25eaed5", "page": 48, "quote": "Remove the requirement that all VAT refunds are audited (whether before or after payment of the refund) in favor of a targeted risk-based audit program.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0155" }, { "text": "The STI’s headquarters organization remains a hybrid largely", "verbatim": "The STI’s headquarters organization remains a hybrid largely", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-86d5b48131ff22a6", "page": 48, "quote": "The STI’s headquarters organization remains a hybrid largely", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0156" }, { "text": "A radical overhaul and slimming down of the network of field offices remains necessary.", "verbatim": "A radical overhaul and slimming down of the network of field offices remains necessary.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-fe69b8adcc698bf7", "page": 49, "quote": "A radical overhaul and slimming down of the network of field offices remains necessary.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0157" }, { "text": "However, the STI had at that stage not obtained approval to proceed with the implementation.", "verbatim": "However, the STI had at that stage not obtained approval to proceed with the implementation.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-ff53435b60a45c9a", "page": 49, "quote": "However, the STI had at that stage not obtained approval to proceed with the implementation.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0158" }, { "text": "It is not only costly to uphold the current number of rather small tax offices, it also imposes a risk to a uniform implementation of tax laws throughout Moldova, as small offices cannot develop and maintain sufficient knowledge, experience, and specialization in all aspects of tax administration.", "verbatim": "It is not only costly to uphold the current number of rather small tax offices, it also imposes a risk to a uniform implementation of tax laws throughout Moldova, as small offices cannot develop and maintain sufficient knowledge, experience, and specialization in all aspects of tax administration.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-57f64e6e1747dcfc", "page": 49, "quote": "It is not only costly to uphold the current number of rather small tax offices, it also imposes a risk to a uniform implementation of tax laws throughout Moldova, as small offices cannot develop and maintain sufficient knowledge, experience, and specialization in all aspects of tax administration.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0159" }, { "text": "Nevertheless, it is inconsistent with best administrative practice and increasingly costly for the authorities to maintain small and unviable offices when more efficient tax administration, with economies of scale, can be achieved by consolidating tasks in fewer and more effective offices.", "verbatim": "Nevertheless, it is inconsistent with best administrative practice and increasingly costly for the authorities to maintain small and unviable offices when more efficient tax administration, with economies of scale, can be achieved by consolidating tasks in fewer and more effective offices.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-c2359c5a8eb2048e", "page": 49, "quote": "Nevertheless, it is inconsistent with best administrative practice and increasingly costly for the authorities to maintain small and unviable offices when more efficient tax administration, with economies of scale, can be achieved by consolidating tasks in fewer and more effective offices.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0160" }, { "text": "The aim of such a structural reform is to make tax administration delivery more efficient and effective.", "verbatim": "The aim of such a structural reform is to make tax administration delivery more efficient and effective.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-596f545440d6eed1", "page": 49, "quote": "The aim of such a structural reform is to make tax administration delivery more efficient and effective.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0161" }, { "text": "The current infrastructure situation in Moldova may necessitate, though, that limited tax administration presence be maintained in remote areas.", "verbatim": "The current infrastructure situation in Moldova may necessitate, though, that limited tax administration presence be maintained in remote areas.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-fad04532aa7a96bc", "page": 49, "quote": "The current infrastructure situation in Moldova may necessitate, though, that limited tax administration presence be maintained in remote areas.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0162" }, { "text": "The number of offices within the delivery network remains unusually high in comparison to the number of taxpayers The 2008 mission reported that, based on the 2007 FAD mission’s recommendations, the STI had developed a number of organizational models that reduced the number of field offices to approximately eight.", "verbatim": "The number of offices within the delivery network remains unusually high in comparison to the number of taxpayers The 2008 mission reported that, based on the 2007 FAD mission’s recommendations, the STI had developed a number of organizational models that reduced the number of field offices to approximately eight.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-e8d74f30ea1f2b80", "page": 49, "quote": "The number of offices within the delivery network remains unusually high in comparison to the number of taxpayers The 2008 mission reported that, based on the 2007 FAD mission’s recommendations, the STI had developed a number of organizational models that reduced the number of field offices to approximately eight.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0163" }, { "text": "This would effectively establish regional offices that are large enough to operate effectively across a number of municipalities.", "verbatim": "This would effectively establish regional offices that are large enough to operate effectively across a number of municipalities.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-def1a9fac4279f00", "page": 49, "quote": "This would effectively establish regional offices that are large enough to operate effectively across a number of municipalities.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0164" }, { "text": "Today, the network of field offices remains the same and no progress has been made on this issue.", "verbatim": "Today, the network of field offices remains the same and no progress has been made on this issue.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-a72aa128967a9583", "page": 49, "quote": "Today, the network of field offices remains the same and no progress has been made on this issue.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0165" }, { "text": "Although the STI has moved some way to redress these issues, further improvements remain possible.", "verbatim": "Although the STI has moved some way to redress these issues, further improvements remain possible.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-79a26be4ada9916e", "page": 50, "quote": "Although the STI has moved some way to redress these issues, further improvements remain possible.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0166" }, { "text": "However, a number of specialized tasks (e.g., the administration of excises) are not performed at all regional offices.", "verbatim": "However, a number of specialized tasks (e.g., the administration of excises) are not performed at all regional offices.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-c71921d01709cd02", "page": 50, "quote": "However, a number of specialized tasks (e.g., the administration of excises) are not performed at all regional offices.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0167" }, { "text": "In particular (1) the headquarters appeared overly fragmented—there are multiple accountabilities for delivery functions spread across deputy heads and there is a lack of clarity between organizational units concerning some of the key tax administration functions; and (2) there was not a clear delineation between headquarters and the field operation.", "verbatim": "In particular (1) the headquarters appeared overly fragmented—there are multiple accountabilities for delivery functions spread across deputy heads and there is a lack of clarity between organizational units concerning some of the key tax administration functions; and (2) there was not a clear delineation between headquarters and the field operation.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-c4d5196872f0a35e", "page": 50, "quote": "In particular (1) the headquarters appeared overly fragmented—there are multiple accountabilities for delivery functions spread across deputy heads and there is a lack of clarity between organizational units concerning some of the key tax administration functions; and (2) there was not a clear delineation between headquarters and the field operation.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0168" }, { "text": "The STI could determine the six–eight offices that will become the regional centers for tax administration and centralize all activities except taxpayer services that require face-to-face contact with taxpayers, into those regional centers; this would leave the remaining centers as small satellite offices that report to one of the regions.", "verbatim": "The STI could determine the six–eight offices that will become the regional centers for tax administration and centralize all activities except taxpayer services that require face-to-face contact with taxpayers, into those regional centers; this would leave the remaining centers as small satellite offices that report to one of the regions.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-67cf326d91388d9c", "page": 50, "quote": "The STI could determine the six–eight offices that will become the regional centers for tax administration and centralize all activities except taxpayer services that require face-to-face contact with taxpayers, into those regional centers; this would leave the remaining centers as small satellite offices that report to one of the regions.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0169" }, { "text": "This organization chart also incorporates current STI intentions to establish units for Planning and Reform and Risk Management Analysis (both fully supported by this mission) and this and previous FAD missions’ recommendations to establish a unit dedicated to taxpayer services (program and product design).", "verbatim": "This organization chart also incorporates current STI intentions to establish units for Planning and Reform and Risk Management Analysis (both fully supported by this mission) and this and previous FAD missions’ recommendations to establish a unit dedicated to taxpayer services (program and product design).", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-d923533e5dfffea5", "page": 50, "quote": "This organization chart also incorporates current STI intentions to establish units for Planning and Reform and Risk Management Analysis (both fully supported by this mission) and this and previous FAD missions’ recommendations to establish a unit dedicated to taxpayer services (program and product design).", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0170" }, { "text": "As noted in these reports, various functional areas are desperately in need of improved IT support, and the inflexibility of those systems currently in place is also a significant impediment to the much needed organizational streamlining of the STI’s field structure.", "verbatim": "As noted in these reports, various functional areas are desperately in need of improved IT support, and the inflexibility of those systems currently in place is also a significant impediment to the much needed organizational streamlining of the STI’s field structure.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-20dbd8a8f78ef80b", "page": 52, "quote": "As noted in these reports, various functional areas are desperately in need of improved IT support, and the inflexibility of those systems currently in place is also a significant impediment to the much needed organizational streamlining of the STI’s field structure.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0171" }, { "text": "The STI’s IT system is outdated and does not adequately support core tax administration functions.", "verbatim": "The STI’s IT system is outdated and does not adequately support core tax administration functions.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-3bdcfc91bb8921e4", "page": 52, "quote": "The STI’s IT system is outdated and does not adequately support core tax administration functions.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0172" }, { "text": "The use of COTS products in high-risk, high dependency areas such as accounting is the direction adopted generally across many industries/organizations and commoditized products such as document management, and risk management; print/channel management solutions also are generally used rather than custom made developments.", "verbatim": "The use of COTS products in high-risk, high dependency areas such as accounting is the direction adopted generally across many industries/organizations and commoditized products such as document management, and risk management; print/channel management solutions also are generally used rather than custom made developments.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-d25ee60b9e4ac043", "page": 53, "quote": "The use of COTS products in high-risk, high dependency areas such as accounting is the direction adopted generally across many industries/organizations and commoditized products such as document management, and risk management; print/channel management solutions also are generally used rather than custom made developments.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0173" }, { "text": "Therefore it is important that an appropriate governance framework is in place in order to (1) ensure the most optimal use of resources by assessing project risks and their impact on the overall program; (2) assign roles and responsibilities and demand accountability; (3) balance and resolve possible conflicts between competing resource needs of current revenue operations and reform activities; and (4) assure program/project financiers that there is a sound accountability mechanism.", "verbatim": "Therefore it is important that an appropriate governance framework is in place in order to (1) ensure the most optimal use of resources by assessing project risks and their impact on the overall program; (2) assign roles and responsibilities and demand accountability; (3) balance and resolve possible conflicts between competing resource needs of current revenue operations and reform activities; and (4) assure program/project financiers that there is a sound accountability mechanism.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-1f9d02e90723cd00", "page": 54, "quote": "Therefore it is important that an appropriate governance framework is in place in order to (1) ensure the most optimal use of resources by assessing project risks and their impact on the overall program; (2) assign roles and responsibilities and demand accountability; (3) balance and resolve possible conflicts between competing resource needs of current revenue operations and reform activities; and (4) assure program/project financiers that there is a sound accountability mechanism.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0174" }, { "text": "13 International income 15 Percent 13 1.97 .0470 .0981 14 Settlements with 15 Percent 7 1.07 .0255 .0532 founders", "verbatim": "13 International income 15 Percent 13 1.97 .0470 .0981 14 Settlements with 15 Percent 7 1.07 .0255 .0532 founders", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-aea0e55f88f3cfd5", "page": 60, "quote": "13 International income 15 Percent 13 1.97 .0470 .0981 14 Settlements with 15 Percent 7 1.07 .0255 .0532 founders", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0175" }, { "text": "PHASE 1: ARTICULATE THE RISK (Start date: April 2012)", "verbatim": "PHASE 1: ARTICULATE THE RISK (Start date: April 2012)", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-dccaa0b677960db7", "page": 61, "quote": "PHASE 1: ARTICULATE THE RISK (Start date: April 2012)", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0176" }, { "text": "The first phase is to develop a working definition of a HWI taxpayer, identify taxpayers that meet this definition, and complete the compliance risk assessment for identified HWI taxpayers.", "verbatim": "The first phase is to develop a working definition of a HWI taxpayer, identify taxpayers that meet this definition, and complete the compliance risk assessment for identified HWI taxpayers.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-79db5e7e9dc044c3", "page": 61, "quote": "The first phase is to develop a working definition of a HWI taxpayer, identify taxpayers that meet this definition, and complete the compliance risk assessment for identified HWI taxpayers.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0177" }, { "text": "f) Identify likely HWI taxpayers that high‐risk for noncompliance", "verbatim": "f) Identify likely HWI taxpayers that high‐risk for noncompliance", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-4a241ec3c46bb67b", "page": 62, "quote": "f) Identify likely HWI taxpayers that high‐risk for noncompliance", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0178" }, { "text": "Ensures the implementation of effective system roll-out plans to include, (1) adequate user communications, (2) quality of user training and the related training documents, and (3) preparedness of help desk support.", "verbatim": "Ensures the implementation of effective system roll-out plans to include, (1) adequate user communications, (2) quality of user training and the related training documents, and (3) preparedness of help desk support.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-998cd1f8aaae1181", "page": 64, "quote": "Ensures the implementation of effective system roll-out plans to include, (1) adequate user communications, (2) quality of user training and the related training documents, and (3) preparedness of help desk support.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0179" }, { "text": "Ensures data input controls are documented, effective, and tested periodically.", "verbatim": "Ensures data input controls are documented, effective, and tested periodically.", "topic": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "severity": null, "evidence": [ { "evidence_id": "ev-3c64651bd7284c70", "page": 65, "quote": "Ensures data input controls are documented, effective, and tested periodically.", "source": "document" } ], "confidence": 0.62, "extraction_method": "diagnostic_signal_sentence", "review_status": "unreviewed", "observation_id": "cr-2012-199-obs-0180" } ], "recommendations": [ { "text": "CRM model must be driven by good intelligence drawn from IT systems based on high quality, well-integrated data.", "verbatim": "CRM model must be driven by good intelligence drawn from IT systems based on high quality, well-integrated data.", "actor": null, "priority": "high", "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-15c78eb7e89bde75", "page": 8, "quote": "CRM model must be driven by good intelligence drawn from IT systems based on high quality, well-integrated data.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0001" }, { "text": "Clearer procedures and role definitions must be brought to this area, as the system now used is broken.", "verbatim": "Clearer procedures and role definitions must be brought to this area, as the system now used is broken.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-59684b01484d0d0d", "page": 8, "quote": "Clearer procedures and role definitions must be brought to this area, as the system now used is broken.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0002" }, { "text": "However, much more can be done and a dedicated taxpayer services unit must be established at the STI headquarters to take on this agenda.", "verbatim": "However, much more can be done and a dedicated taxpayer services unit must be established at the STI headquarters to take on this agenda.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-04560da7fa12a79e", "page": 8, "quote": "However, much more can be done and a dedicated taxpayer services unit must be established at the STI headquarters to take on this agenda.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0003" }, { "text": "Taxpayer services must be strengthened and used to promote compliance.", "verbatim": "Taxpayer services must be strengthened and used to promote compliance.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-c9eff95a07537d38", "page": 8, "quote": "Taxpayer services must be strengthened and used to promote compliance.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0004" }, { "text": "The LTO must quickly acquire skills in core aspects of big business taxation.", "verbatim": "The LTO must quickly acquire skills in core aspects of big business taxation.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-e608b488323bdb2f", "page": 8, "quote": "The LTO must quickly acquire skills in core aspects of big business taxation.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0005" }, { "text": "The Large Taxpayer Office (LTO) must continue its evolution .", "verbatim": "The Large Taxpayer Office (LTO) must continue its evolution .", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-0378d0dee7eb0bfc", "page": 8, "quote": "The Large Taxpayer Office (LTO) must continue its evolution .", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0006" }, { "text": "The authorities must learn how to bring a small but well-selected group of tax evaders", "verbatim": "The authorities must learn how to bring a small but well-selected group of tax evaders", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-470a022f301382c6", "page": 8, "quote": "The authorities must learn how to bring a small but well-selected group of tax evaders", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0007" }, { "text": "Finally, moves in this direction should accompany a move towards a full-refund VAT system.", "verbatim": "Finally, moves in this direction should accompany a move towards a full-refund VAT system.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-84ce8abf84950db8", "page": 9, "quote": "Finally, moves in this direction should accompany a move towards a full-refund VAT system.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0008" }, { "text": "Building on the experience already gained would suggest that the STI should:", "verbatim": "Building on the experience already gained would suggest that the STI should:", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-74521d71baebd6bc", "page": 13, "quote": "Building on the experience already gained would suggest that the STI should:", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0009" }, { "text": "It should not be a ‘typical’ tax agency letter.", "verbatim": "It should not be a ‘typical’ tax agency letter.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-42d154d34e464e4b", "page": 13, "quote": "It should not be a ‘typical’ tax agency letter.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0010" }, { "text": "The STI should also leverage further the work done in 2011.", "verbatim": "The STI should also leverage further the work done in 2011.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-c176f3c64d80efc3", "page": 14, "quote": "The STI should also leverage further the work done in 2011.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0011" }, { "text": "The STI must begin to build similar inhouse capacity to undertake sophisticated analysis.", "verbatim": "The STI must begin to build similar inhouse capacity to undertake sophisticated analysis.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-89b8d08da4870017", "page": 15, "quote": "The STI must begin to build similar inhouse capacity to undertake sophisticated analysis.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0012" }, { "text": "Law changes must be made to support a modern compliance management approach.", "verbatim": "Law changes must be made to support a modern compliance management approach.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-2f1453b407b8fafa", "page": 16, "quote": "Law changes must be made to support a modern compliance management approach.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0013" }, { "text": "The long-term goal should be to observe and measure improvements in tax compliance and in the business climate.", "verbatim": "The long-term goal should be to observe and measure improvements in tax compliance and in the business climate.", "actor": null, "priority": null, "timeframe": "long-term", "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-c79c3f32e7f02d4f", "page": 16, "quote": "The long-term goal should be to observe and measure improvements in tax compliance and in the business climate.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0014" }, { "text": "The tax gap should narrow as compliance costs fall.", "verbatim": "The tax gap should narrow as compliance costs fall.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-0b456a2ef93b82a5", "page": 16, "quote": "The tax gap should narrow as compliance costs fall.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0015" }, { "text": "It must improve its audit skills in the key areas of VAT and payroll tax.", "verbatim": "It must improve its audit skills in the key areas of VAT and payroll tax.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-c350cd2da092b3f4", "page": 17, "quote": "It must improve its audit skills in the key areas of VAT and payroll tax.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0016" }, { "text": "It must learn to identify distinct categories of tax risk.", "verbatim": "It must learn to identify distinct categories of tax risk.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-b832788685a4a399", "page": 17, "quote": "It must learn to identify distinct categories of tax risk.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0017" }, { "text": "It must start treating each risk category with a tailored mix of treatments.", "verbatim": "It must start treating each risk category with a tailored mix of treatments.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-6c486fe197ea68e9", "page": 17, "quote": "It must start treating each risk category with a tailored mix of treatments.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0018" }, { "text": "Similarly, there are economies of scale in knowledge-sharing, should the LTO implement an organizational structure based on the sectoral distribution of its taxpayers.", "verbatim": "Similarly, there are economies of scale in knowledge-sharing, should the LTO implement an organizational structure based on the sectoral distribution of its taxpayers.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-c7227359e6ce0343", "page": 17, "quote": "Similarly, there are economies of scale in knowledge-sharing, should the LTO implement an organizational structure based on the sectoral distribution of its taxpayers.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0019" }, { "text": "Work needs to start immediately on how to fully integrate the modern compliance risk management approach into the LTO.", "verbatim": "Work needs to start immediately on how to fully integrate the modern compliance risk management approach into the LTO.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-f2bce02ca070b7e8", "page": 17, "quote": "Work needs to start immediately on how to fully integrate the modern compliance risk management approach into the LTO.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0020" }, { "text": "As a rule, marketing of compliance should include publicizing the results of sectoral campaigns .", "verbatim": "As a rule, marketing of compliance should include publicizing the results of sectoral campaigns .", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-055f75f657e723e9", "page": 18, "quote": "As a rule, marketing of compliance should include publicizing the results of sectoral campaigns .", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0021" }, { "text": "For example, with the re-introduction of corporate income tax there is a need to remind companies of payment basis periods, the due dates for quarterly installments and so on.", "verbatim": "For example, with the re-introduction of corporate income tax there is a need to remind companies of payment basis periods, the due dates for quarterly installments and so on.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-d6a2b2dd86448c95", "page": 18, "quote": "For example, with the re-introduction of corporate income tax there is a need to remind companies of payment basis periods, the due dates for quarterly installments and so on.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0022" }, { "text": "Such a vision should encompass the LTO’s aims, methods, skills and scope.", "verbatim": "Such a vision should encompass the LTO’s aims, methods, skills and scope.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-8a527a361595429b", "page": 18, "quote": "Such a vision should encompass the LTO’s aims, methods, skills and scope.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0023" }, { "text": "The 2012 plan must build on these achievements, integrating compliance marketing and pro-active service into a continuum of graduated responses to the wide range of compliance problems.", "verbatim": "The 2012 plan must build on these achievements, integrating compliance marketing and pro-active service into a continuum of graduated responses to the wide range of compliance problems.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-549f1ebe7b92ee52", "page": 18, "quote": "The 2012 plan must build on these achievements, integrating compliance marketing and pro-active service into a continuum of graduated responses to the wide range of compliance problems.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0024" }, { "text": "While it is important to have a competent response to taxpayer needs and queries, service should also be pro-active.", "verbatim": "While it is important to have a competent response to taxpayer needs and queries, service should also be pro-active.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-15bf63fdfba82ec0", "page": 18, "quote": "While it is important to have a competent response to taxpayer needs and queries, service should also be pro-active.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0025" }, { "text": "A more effective STI will need to operate under a less rigid set of processes that are administratively determined.", "verbatim": "A more effective STI will need to operate under a less rigid set of processes that are administratively determined.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-c1dafd358b3434ad", "page": 19, "quote": "A more effective STI will need to operate under a less rigid set of processes that are administratively determined.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0026" }, { "text": "The mission met STI personnel and local World Bank representatives to discuss the design methodology for the new system, reaching a consensus that the solution should focus on the acquisition of industry standard off-the-shelf software to which STI processes could be retro-fitted.", "verbatim": "The mission met STI personnel and local World Bank representatives to discuss the design methodology for the new system, reaching a consensus that the solution should focus on the acquisition of industry standard off-the-shelf software to which STI processes could be retro-fitted.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-33fcfe131294c056", "page": 19, "quote": "The mission met STI personnel and local World Bank representatives to discuss the design methodology for the new system, reaching a consensus that the solution should focus on the acquisition of industry standard off-the-shelf software to which STI processes could be retro-fitted.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0027" }, { "text": "However, many others are far off the mark and should be performed elsewhere.", "verbatim": "However, many others are far off the mark and should be performed elsewhere.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-5a47c98668eaa390", "page": 20, "quote": "However, many others are far off the mark and should be performed elsewhere.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0028" }, { "text": "The task of devising this plan should begin at once with assistance from the IMF and other donors.", "verbatim": "The task of devising this plan should begin at once with assistance from the IMF and other donors.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-44ced3e9ffaaaa2e", "page": 20, "quote": "The task of devising this plan should begin at once with assistance from the IMF and other donors.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0029" }, { "text": "Treatments should include “compliance marketing,” taxpayer education, taxpayer monitoring, behavioral experiments, and audit.", "verbatim": "Treatments should include “compliance marketing,” taxpayer education, taxpayer monitoring, behavioral experiments, and audit.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-73ff990dd9a64346", "page": 20, "quote": "Treatments should include “compliance marketing,” taxpayer education, taxpayer monitoring, behavioral experiments, and audit.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0030" }, { "text": "This strategy results from the realization that wage reporting and withholding is a primary revenue source and needs to be", "verbatim": "This strategy results from the realization that wage reporting and withholding is a primary revenue source and needs to be", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-cd48768a03d8657f", "page": 22, "quote": "This strategy results from the realization that wage reporting and withholding is a primary revenue source and needs to be", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0031" }, { "text": "The cross agency strategy should include the classic aspects of a compliance risk strategy.", "verbatim": "The cross agency strategy should include the classic aspects of a compliance risk strategy.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-b3a55691bb4e7123", "page": 23, "quote": "The cross agency strategy should include the classic aspects of a compliance risk strategy.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0032" }, { "text": "The strategy should seek to increase public understanding of the size and nature of the problem .", "verbatim": "The strategy should seek to increase public understanding of the size and nature of the problem .", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-bc8a00c1285aa811", "page": 23, "quote": "The strategy should seek to increase public understanding of the size and nature of the problem .", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0033" }, { "text": "To raise awareness, the STI and the MOL should mount media campaigns to publicize the problem and make the public recognize that it as a national priority.", "verbatim": "To raise awareness, the STI and the MOL should mount media campaigns to publicize the problem and make the public recognize that it as a national priority.", "actor": null, "priority": "media", "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-e6b69ecfaafe3f7a", "page": 23, "quote": "To raise awareness, the STI and the MOL should mount media campaigns to publicize the problem and make the public recognize that it as a national priority.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0034" }, { "text": "The mission recommends that the STI update training programs and audit procedures to allow for more effective identification of unreported cash wage payments.", "verbatim": "The mission recommends that the STI update training programs and audit procedures to allow for more effective identification of unreported cash wage payments.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-6e089c94ed0e8a33", "page": 24, "quote": "The mission recommends that the STI update training programs and audit procedures to allow for more effective identification of unreported cash wage payments.", "source": "document" } ], "confidence": 0.92, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "explicit_attributed_statement", "explicitness": "explicit", "confidence_tier": "high", "in_conservative_set": true, "recommendation_id": "cr-2012-199-rec-0035" }, { "text": "Employment tax training should be offered to STI auditors periodically during 2012 and 2013.", "verbatim": "Employment tax training should be offered to STI auditors periodically during 2012 and 2013.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-4d1e7d45b8780a54", "page": 24, "quote": "Employment tax training should be offered to STI auditors periodically during 2012 and 2013.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0036" }, { "text": "Identifying and bringing in experienced expert assistance can be very valuable for addressing employment tax noncompliance and should be considered.", "verbatim": "Identifying and bringing in experienced expert assistance can be very valuable for addressing employment tax noncompliance and should be considered.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-cd6b9c40863b8b3f", "page": 24, "quote": "Identifying and bringing in experienced expert assistance can be very valuable for addressing employment tax noncompliance and should be considered.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0037" }, { "text": "This should be in relation to the development of the compliance risk strategy, updating of audit procedures, and implementing a new training emphasis.", "verbatim": "This should be in relation to the development of the compliance risk strategy, updating of audit procedures, and implementing a new training emphasis.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-91cd24c97913df5d", "page": 24, "quote": "This should be in relation to the development of the compliance risk strategy, updating of audit procedures, and implementing a new training emphasis.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0038" }, { "text": "This strategy initially was announced in “ The Development Plan for 2011–2015 ” and again in the “ Taxpayer Compliance Program for 2012 .” This is a new initiative and much needs to be done to make the compliance strategy a reality for use in 2012 and beyond.", "verbatim": "This strategy initially was announced in “ The Development Plan for 2011–2015 ” and again in the “ Taxpayer Compliance Program for 2012 .” This is a new initiative and much needs to be done to make the compliance strategy a reality for use in 2012 and beyond.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-13c4fc54fd695d7b", "page": 24, "quote": "This strategy initially was announced in “ The Development Plan for 2011–2015 ” and again in the “ Taxpayer Compliance Program for 2012 .” This is a new initiative and much needs to be done to make the compliance strategy a reality for use in 2012 and beyond.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0039" }, { "text": "It is recommended that a HWI Compliance Strategy be drafted within the next 60 days.", "verbatim": "It is recommended that a HWI Compliance Strategy be drafted within the next 60 days.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-11db3f083facbd8a", "page": 26, "quote": "It is recommended that a HWI Compliance Strategy be drafted within the next 60 days.", "source": "document" } ], "confidence": 0.92, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "explicit_attributed_statement", "explicitness": "explicit", "confidence_tier": "high", "in_conservative_set": true, "recommendation_id": "cr-2012-199-rec-0040" }, { "text": "However, if the establishment of the unit is delayed, or is determined unnecessary, appropriate officials should be charged with drafting this strategy.", "verbatim": "However, if the establishment of the unit is delayed, or is determined unnecessary, appropriate officials should be charged with drafting this strategy.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-705c275347fc1d81", "page": 26, "quote": "However, if the establishment of the unit is delayed, or is determined unnecessary, appropriate officials should be charged with drafting this strategy.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0041" }, { "text": "The HWI unit would need to be staffed appropriately.", "verbatim": "The HWI unit would need to be staffed appropriately.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-865a218ad93bae8e", "page": 26, "quote": "The HWI unit would need to be staffed appropriately.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0042" }, { "text": "The initial HWI population should be limited to approximately 200 taxpayers.", "verbatim": "The initial HWI population should be limited to approximately 200 taxpayers.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-268ecc44cc6eb17d", "page": 26, "quote": "The initial HWI population should be limited to approximately 200 taxpayers.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0043" }, { "text": "The number of taxpayers included in the initial stages of the HWI project should not exceed 200.", "verbatim": "The number of taxpayers included in the initial stages of the HWI project should not exceed 200.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-ab248f48b7f0a3a9", "page": 26, "quote": "The number of taxpayers included in the initial stages of the HWI project should not exceed 200.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0044" }, { "text": "The staff should be well versed in the use of risk-based techniques and the use of compliance strategy approaches to strengthen compliance.", "verbatim": "The staff should be well versed in the use of risk-based techniques and the use of compliance strategy approaches to strengthen compliance.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-a36c16f76dac3aa9", "page": 26, "quote": "The staff should be well versed in the use of risk-based techniques and the use of compliance strategy approaches to strengthen compliance.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0045" }, { "text": "The strategy drafting process should commence as soon as possible.", "verbatim": "The strategy drafting process should commence as soon as possible.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-50434777ada10598", "page": 26, "quote": "The strategy drafting process should commence as soon as possible.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0046" }, { "text": "The unit should also include experienced compliance staff.", "verbatim": "The unit should also include experienced compliance staff.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-8700e82aad8ba171", "page": 26, "quote": "The unit should also include experienced compliance staff.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0047" }, { "text": "As a crucial component of developing the strategy, the development team should answer two key questions:", "verbatim": "As a crucial component of developing the strategy, the development team should answer two key questions:", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-597dfaa1cf52d166", "page": 27, "quote": "As a crucial component of developing the strategy, the development team should answer two key questions:", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0048" }, { "text": "To justify and administer the effectiveness of the HWI program, the tax administrators must be able to state the compliance benefits being achieved through the strategy as well as determine whether predicted outcomes are being accomplished.", "verbatim": "To justify and administer the effectiveness of the HWI program, the tax administrators must be able to state the compliance benefits being achieved through the strategy as well as determine whether predicted outcomes are being accomplished.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-3efc0eab1db50cea", "page": 27, "quote": "To justify and administer the effectiveness of the HWI program, the tax administrators must be able to state the compliance benefits being achieved through the strategy as well as determine whether predicted outcomes are being accomplished.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0049" }, { "text": "taxpayer should therefore be descriptive enough to identify a group of individuals that represent the wealthiest citizens while at the same time keeping the population of taxpayers that would be initially targeted by the project at a manageable number.", "verbatim": "taxpayer should therefore be descriptive enough to identify a group of individuals that represent the wealthiest citizens while at the same time keeping the population of taxpayers that would be initially targeted by the project at a manageable number.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-d034400597fd0b78", "page": 27, "quote": "taxpayer should therefore be descriptive enough to identify a group of individuals that represent the wealthiest citizens while at the same time keeping the population of taxpayers that would be initially targeted by the project at a manageable number.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0050" }, { "text": "Additional data sources need to be determined and brought to bear to identify HWI taxpayers and to determine possible compliance issues.", "verbatim": "Additional data sources need to be determined and brought to bear to identify HWI taxpayers and to determine possible compliance issues.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-d28715cca75ea137", "page": 28, "quote": "Additional data sources need to be determined and brought to bear to identify HWI taxpayers and to determine possible compliance issues.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0051" }, { "text": "HWI project relevant data should be expanded.", "verbatim": "HWI project relevant data should be expanded.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-e8869d3a274961f4", "page": 28, "quote": "HWI project relevant data should be expanded.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0052" }, { "text": "The STI will need to gather and analyze a wider range of publicly available information.", "verbatim": "The STI will need to gather and analyze a wider range of publicly available information.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-f35bb18efb5c1f5f", "page": 28, "quote": "The STI will need to gather and analyze a wider range of publicly available information.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0053" }, { "text": "The data currently available should be “data mined” and correlated into a profile of HWI taxpayers to determine a starting point.", "verbatim": "The data currently available should be “data mined” and correlated into a profile of HWI taxpayers to determine a starting point.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-2967b4e59574eb70", "page": 28, "quote": "The data currently available should be “data mined” and correlated into a profile of HWI taxpayers to determine a starting point.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0054" }, { "text": "A dedicated project must be established.", "verbatim": "A dedicated project must be established.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-99b39de6380a689a", "page": 29, "quote": "A dedicated project must be established.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0055" }, { "text": "Ideally, the preparation for the implementation should start soon.", "verbatim": "Ideally, the preparation for the implementation should start soon.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-8a116085a4a86036", "page": 29, "quote": "Ideally, the preparation for the implementation should start soon.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0056" }, { "text": "This is particularly true for training, as the bulk of training of auditors should be completed by May 2013.", "verbatim": "This is particularly true for training, as the bulk of training of auditors should be completed by May 2013.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-d3b62f571c5ff6a5", "page": 29, "quote": "This is particularly true for training, as the bulk of training of auditors should be completed by May 2013.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0057" }, { "text": "To commence using indirect audit methods in 2013, there is a need to complete the strategic, procedural, tactical, staffing, and training planning within the next 180 days (October 2012 completion date).", "verbatim": "To commence using indirect audit methods in 2013, there is a need to complete the strategic, procedural, tactical, staffing, and training planning within the next 180 days (October 2012 completion date).", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-c325c744b2bf7512", "page": 29, "quote": "To commence using indirect audit methods in 2013, there is a need to complete the strategic, procedural, tactical, staffing, and training planning within the next 180 days (October 2012 completion date).", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0058" }, { "text": "While preparations should commence, it is recommended that the STI seek additional expert assistance on these topics prior to the role out of these programs", "verbatim": "While preparations should commence, it is recommended that the STI seek additional expert assistance on these topics prior to the role out of these programs", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-f36e2ee3a07d16c2", "page": 30, "quote": "While preparations should commence, it is recommended that the STI seek additional expert assistance on these topics prior to the role out of these programs", "source": "document" } ], "confidence": 0.92, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "explicit_attributed_statement", "explicitness": "explicit", "confidence_tier": "high", "in_conservative_set": true, "recommendation_id": "cr-2012-199-rec-0059" }, { "text": "Consideration should be given on how to apply the new audit tools for identified problem areas within the Indirect Methods Compliance Plan.", "verbatim": "Consideration should be given on how to apply the new audit tools for identified problem areas within the Indirect Methods Compliance Plan.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-14a57c37f044303b", "page": 30, "quote": "Consideration should be given on how to apply the new audit tools for identified problem areas within the Indirect Methods Compliance Plan.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0060" }, { "text": "Taxpayer service therefore plays a critical role in the STI's objective to maximize voluntary compliance, by delivering taxpayers the information and assistance they need to enable them to meet their tax obligations.", "verbatim": "Taxpayer service therefore plays a critical role in the STI's objective to maximize voluntary compliance, by delivering taxpayers the information and assistance they need to enable them to meet their tax obligations.", "actor": null, "priority": "critical", "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-9b897b08243e1832", "page": 31, "quote": "Taxpayer service therefore plays a critical role in the STI's objective to maximize voluntary compliance, by delivering taxpayers the information and assistance they need to enable them to meet their tax obligations.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0061" }, { "text": "If the STI is to capitalize on the full potential of taxpayer services as a tool for improving taxpayers' compliance, a more ambitious approach to improving services to taxpayers needs to be adopted.", "verbatim": "If the STI is to capitalize on the full potential of taxpayer services as a tool for improving taxpayers' compliance, a more ambitious approach to improving services to taxpayers needs to be adopted.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-f8d7bbb9733d0c5a", "page": 33, "quote": "If the STI is to capitalize on the full potential of taxpayer services as a tool for improving taxpayers' compliance, a more ambitious approach to improving services to taxpayers needs to be adopted.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0062" }, { "text": "The first step should be to instill the appropriate service mentality in STI Officers.", "verbatim": "The first step should be to instill the appropriate service mentality in STI Officers.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-c1020155a4dafafd", "page": 33, "quote": "The first step should be to instill the appropriate service mentality in STI Officers.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0063" }, { "text": "The STI should reconsider this fee, in particular taking into account that it is planned to make e-filing obligatory for all taxpayers.", "verbatim": "The STI should reconsider this fee, in particular taking into account that it is planned to make e-filing obligatory for all taxpayers.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-ab2d78823d8e18a3", "page": 34, "quote": "The STI should reconsider this fee, in particular taking into account that it is planned to make e-filing obligatory for all taxpayers.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0064" }, { "text": "The first step in addressing high compliance risks identified through the compliance strategy should be to consider the impact that targeted taxpayer services could have on taxpayer compliance behavior prior to deciding to make use of the much more expensive audit and enforcement options.", "verbatim": "The first step in addressing high compliance risks identified through the compliance strategy should be to consider the impact that targeted taxpayer services could have on taxpayer compliance behavior prior to deciding to make use of the much more expensive audit and enforcement options.", "actor": null, "priority": "high", "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-4c7cb88e3c4ee29d", "page": 34, "quote": "The first step in addressing high compliance risks identified through the compliance strategy should be to consider the impact that targeted taxpayer services could have on taxpayer compliance behavior prior to deciding to make use of the much more expensive audit and enforcement options.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0065" }, { "text": "[9] That taxpayers must pay for using the e-filing option may be a deterrent to compliance.", "verbatim": "[9] That taxpayers must pay for using the e-filing option may be a deterrent to compliance.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-85424b3410101b45", "page": 34, "quote": "[9] That taxpayers must pay for using the e-filing option may be a deterrent to compliance.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0066" }, { "text": "The following is recommended for taxpayer services:", "verbatim": "The following is recommended for taxpayer services:", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-840090a30c38b055", "page": 35, "quote": "The following is recommended for taxpayer services:", "source": "document" } ], "confidence": 0.92, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "explicit_attributed_statement", "explicitness": "explicit", "confidence_tier": "high", "in_conservative_set": true, "recommendation_id": "cr-2012-199-rec-0067" }, { "text": "Establish taxpayer “shop fronts, ” at field offices to provide quality services to taxpayers, taking account of (1) the conclusions of the taxpayer service strategy (once developed) and (2) the need to substantially reduce the number of field offices over time, as discussed in Section IV.", "verbatim": "Establish taxpayer “shop fronts, ” at field offices to provide quality services to taxpayers, taking account of (1) the conclusions of the taxpayer service strategy (once developed) and (2) the need to substantially reduce the number of field offices over time, as discussed in Section IV.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-41311d754fb3a885", "page": 35, "quote": "Establish taxpayer “shop fronts, ” at field offices to provide quality services to taxpayers, taking account of (1) the conclusions of the taxpayer service strategy (once developed) and (2) the need to substantially reduce the number of field offices over time, as discussed in Section IV.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0068" }, { "text": "Building this capacity should therefore remain a key priority for the STI and requires the delivery of more in-depth training for auditors.", "verbatim": "Building this capacity should therefore remain a key priority for the STI and requires the delivery of more in-depth training for auditors.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-9d09567e07783bcf", "page": 37, "quote": "Building this capacity should therefore remain a key priority for the STI and requires the delivery of more in-depth training for auditors.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0069" }, { "text": "Such inspections should not be part of an effective tax audit program and should easily be undertaken by other government agencies.", "verbatim": "Such inspections should not be part of an effective tax audit program and should easily be undertaken by other government agencies.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-85673524e28c1120", "page": 37, "quote": "Such inspections should not be part of an effective tax audit program and should easily be undertaken by other government agencies.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0070" }, { "text": "The following is recommended for audit:", "verbatim": "The following is recommended for audit:", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-133e02e60685529d", "page": 38, "quote": "The following is recommended for audit:", "source": "document" } ], "confidence": 0.92, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "explicit_attributed_statement", "explicitness": "explicit", "confidence_tier": "high", "in_conservative_set": true, "recommendation_id": "cr-2012-199-rec-0071" }, { "text": "In addition, great care must be taken to avoid the imposition of excessive compliance costs on small taxpayers, who may be driven back into the shadow economy as a result.", "verbatim": "In addition, great care must be taken to avoid the imposition of excessive compliance costs on small taxpayers, who may be driven back into the shadow economy as a result.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-30a26b57e60f3437", "page": 38, "quote": "In addition, great care must be taken to avoid the imposition of excessive compliance costs on small taxpayers, who may be driven back into the shadow economy as a result.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0072" }, { "text": "The Criminal Code prescribes thresholds for cases that the STI must refer to relevant authorities for possible fraud investigation and prosecution.", "verbatim": "The Criminal Code prescribes thresholds for cases that the STI must refer to relevant authorities for possible fraud investigation and prosecution.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-6fff8b6f5c3f6ec5", "page": 38, "quote": "The Criminal Code prescribes thresholds for cases that the STI must refer to relevant authorities for possible fraud investigation and prosecution.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0073" }, { "text": "The risk that the STI places undue confidence in such controls as a substitute for a robust risk-based compliance enforcement program must be avoided.", "verbatim": "The risk that the STI places undue confidence in such controls as a substitute for a robust risk-based compliance enforcement program must be avoided.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-61c7a5dd697b17de", "page": 38, "quote": "The risk that the STI places undue confidence in such controls as a substitute for a robust risk-based compliance enforcement program must be avoided.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0074" }, { "text": "Provided, the statistics reflect the factual situation, the system is broken and must be reviewed and fixed.", "verbatim": "Provided, the statistics reflect the factual situation, the system is broken and must be reviewed and fixed.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-32ebb4b997244f34", "page": 39, "quote": "Provided, the statistics reflect the factual situation, the system is broken and must be reviewed and fixed.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0075" }, { "text": "The authorities should consider the establishment of a joint agency-working group to identify and fix the barriers preventing prosecution and conviction of tax evaders.", "verbatim": "The authorities should consider the establishment of a joint agency-working group to identify and fix the barriers preventing prosecution and conviction of tax evaders.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-f81f6279a4d36e4c", "page": 39, "quote": "The authorities should consider the establishment of a joint agency-working group to identify and fix the barriers preventing prosecution and conviction of tax evaders.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0076" }, { "text": "The following is recommended concerning tax fraud investigation.", "verbatim": "The following is recommended concerning tax fraud investigation.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-374085b4ed1583db", "page": 40, "quote": "The following is recommended concerning tax fraud investigation.", "source": "document" } ], "confidence": 0.92, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "explicit_attributed_statement", "explicitness": "explicit", "confidence_tier": "high", "in_conservative_set": true, "recommendation_id": "cr-2012-199-rec-0077" }, { "text": "The 2006 FAD mission recommended that a criminal investigation capacity be established within the STI.", "verbatim": "The 2006 FAD mission recommended that a criminal investigation capacity be established within the STI.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-e73f8b7b1d2ad5fb", "page": 40, "quote": "The 2006 FAD mission recommended that a criminal investigation capacity be established within the STI.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0078" }, { "text": "The following is recommended in respect of the recoveries of arrears:", "verbatim": "The following is recommended in respect of the recoveries of arrears:", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-172a319572ad9d0c", "page": 43, "quote": "The following is recommended in respect of the recoveries of arrears:", "source": "document" } ], "confidence": 0.92, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "explicit_attributed_statement", "explicitness": "explicit", "confidence_tier": "high", "in_conservative_set": true, "recommendation_id": "cr-2012-199-rec-0079" }, { "text": "The law continues to require that all excess input credits must be carried forward for offsetting against future VAT liabilities.", "verbatim": "The law continues to require that all excess input credits must be carried forward for offsetting against future VAT liabilities.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-eb410d24e9d996ec", "page": 43, "quote": "The law continues to require that all excess input credits must be carried forward for offsetting against future VAT liabilities.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0080" }, { "text": "This has led to a buildup of considerable amounts of excess VAT credits which effectively represent an involuntary loan by taxpayers to the Government and which must at some point be repaid.", "verbatim": "This has led to a buildup of considerable amounts of excess VAT credits which effectively represent an involuntary loan by taxpayers to the Government and which must at some point be repaid.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-fdca846dda5e85c4", "page": 43, "quote": "This has led to a buildup of considerable amounts of excess VAT credits which effectively represent an involuntary loan by taxpayers to the Government and which must at some point be repaid.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0081" }, { "text": "said, the extension of cash VAT refunds to purchases of investment goods in the two largest cities should help somewhat to reverse the trend in accumulation of VAT refund credits.", "verbatim": "said, the extension of cash VAT refunds to purchases of investment goods in the two largest cities should help somewhat to reverse the trend in accumulation of VAT refund credits.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-3fdcd24f504b4c5c", "page": 44, "quote": "said, the extension of cash VAT refunds to purchases of investment goods in the two largest cities should help somewhat to reverse the trend in accumulation of VAT refund credits.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0082" }, { "text": "A first priority of such a program should be to arrest the growth in accumulating credits, by allowing full refunding of excess input credits arising in the current and future tax periods.", "verbatim": "A first priority of such a program should be to arrest the growth in accumulating credits, by allowing full refunding of excess input credits arising in the current and future tax periods.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-79a4a0ebb4390c2f", "page": 46, "quote": "A first priority of such a program should be to arrest the growth in accumulating credits, by allowing full refunding of excess input credits arising in the current and future tax periods.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0083" }, { "text": "In particular, no separate claims should be necessary, as taxpayers could simply indicate on the VAT return how they want their refund treated (paid to their bank account, set off against other tax liabilities, etc.).", "verbatim": "In particular, no separate claims should be necessary, as taxpayers could simply indicate on the VAT return how they want their refund treated (paid to their bank account, set off against other tax liabilities, etc.).", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-baf09642fcb5714d", "page": 46, "quote": "In particular, no separate claims should be necessary, as taxpayers could simply indicate on the VAT return how they want their refund treated (paid to their bank account, set off against other tax liabilities, etc.).", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0084" }, { "text": "The effectiveness of the current VAT refund audit strategy on the other hand must be doubtful, as audit results are modest.", "verbatim": "The effectiveness of the current VAT refund audit strategy on the other hand must be doubtful, as audit results are modest.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-c452ac3bb2ae7c09", "page": 46, "quote": "The effectiveness of the current VAT refund audit strategy on the other hand must be doubtful, as audit results are modest.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0085" }, { "text": "The following is recommended in respect of the administration of VAT refunds:", "verbatim": "The following is recommended in respect of the administration of VAT refunds:", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-42e0bbb421889d40", "page": 47, "quote": "The following is recommended in respect of the administration of VAT refunds:", "source": "document" } ], "confidence": 0.92, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "explicit_attributed_statement", "explicitness": "explicit", "confidence_tier": "high", "in_conservative_set": true, "recommendation_id": "cr-2012-199-rec-0086" }, { "text": "In particular, it was recommended that the STI: (1) strengthen headquarters by implementing a headquarters organized according to functions with key supporting departments; and (2) develop options for the rationalization and merger of local tax offices into a consolidated regional delivery network.", "verbatim": "In particular, it was recommended that the STI: (1) strengthen headquarters by implementing a headquarters organized according to functions with key supporting departments; and (2) develop options for the rationalization and merger of local tax offices into a consolidated regional delivery network.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-f6ca86b9c04b4972", "page": 48, "quote": "In particular, it was recommended that the STI: (1) strengthen headquarters by implementing a headquarters organized according to functions with key supporting departments; and (2) develop options for the rationalization and merger of local tax offices into a consolidated regional delivery network.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0087" }, { "text": "Centralization of tasks should also be considered.", "verbatim": "Centralization of tasks should also be considered.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-cac973f1c8005a40", "page": 49, "quote": "Centralization of tasks should also be considered.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0088" }, { "text": "In this context, the STI should use an appropriate mix of re-organization methods, including: merging offices and centralizing tasks.", "verbatim": "In this context, the STI should use an appropriate mix of re-organization methods, including: merging offices and centralizing tasks.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-ac8f23cf3d255285", "page": 49, "quote": "In this context, the STI should use an appropriate mix of re-organization methods, including: merging offices and centralizing tasks.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0089" }, { "text": "The STI should seek, over time, to merge the current 35 local tax offices into a much reduced number of modernized facilities.", "verbatim": "The STI should seek, over time, to merge the current 35 local tax offices into a much reduced number of modernized facilities.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-9d660ab4d6548b2c", "page": 49, "quote": "The STI should seek, over time, to merge the current 35 local tax offices into a much reduced number of modernized facilities.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0090" }, { "text": "commendable initiatives; the STI should continue in that direction and explore other areas of tax administration where efficiency gains can be achieved by concentrating work in either a single or a few places.", "verbatim": "commendable initiatives; the STI should continue in that direction and explore other areas of tax administration where efficiency gains can be achieved by concentrating work in either a single or a few places.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-b5f5fd7b0bd6395a", "page": 50, "quote": "commendable initiatives; the STI should continue in that direction and explore other areas of tax administration where efficiency gains can be achieved by concentrating work in either a single or a few places.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0091" }, { "text": "There is an urgent need to ease the mentioned and other restrictions that limit the STI in establishing its organization structure on the basis of its business needs.", "verbatim": "There is an urgent need to ease the mentioned and other restrictions that limit the STI in establishing its organization structure on the basis of its business needs.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-0cda85dde1f5e403", "page": 51, "quote": "There is an urgent need to ease the mentioned and other restrictions that limit the STI in establishing its organization structure on the basis of its business needs.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0092" }, { "text": "It has been concluded that upgrading the current IT system is not a viable option and a new system would need to be procured.", "verbatim": "It has been concluded that upgrading the current IT system is not a viable option and a new system would need to be procured.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-db152d543d044bcc", "page": 52, "quote": "It has been concluded that upgrading the current IT system is not a viable option and a new system would need to be procured.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0093" }, { "text": "These missions have recommended that the IT system be upgraded or replaced with a new system.", "verbatim": "These missions have recommended that the IT system be upgraded or replaced with a new system.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-8cfb37fe9b4e820a", "page": 52, "quote": "These missions have recommended that the IT system be upgraded or replaced with a new system.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0094" }, { "text": "Care should be taken to minimize any customization of the new software packet.", "verbatim": "Care should be taken to minimize any customization of the new software packet.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-4c12c04e7068b4c7", "page": 53, "quote": "Care should be taken to minimize any customization of the new software packet.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0095" }, { "text": "Efforts should now commence on defining the user requirements to a new system (the future state report).", "verbatim": "Efforts should now commence on defining the user requirements to a new system (the future state report).", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-5cdab4b1103ba796", "page": 53, "quote": "Efforts should now commence on defining the user requirements to a new system (the future state report).", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0096" }, { "text": "In this context, it must be ensured that the STI’s business units (e.g., taxpayer registration, returns processing, payment and arrears management, audit, investigation, appeals, legal, human resource management, statistics) are fully involved in the process, as it is critical that the business units” fully endorse the final software package solution chosen.", "verbatim": "In this context, it must be ensured that the STI’s business units (e.g., taxpayer registration, returns processing, payment and arrears management, audit, investigation, appeals, legal, human resource management, statistics) are fully involved in the process, as it is critical that the business units” fully endorse the final software package solution chosen.", "actor": null, "priority": "critical", "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-54110b93c2ba6e75", "page": 53, "quote": "In this context, it must be ensured that the STI’s business units (e.g., taxpayer registration, returns processing, payment and arrears management, audit, investigation, appeals, legal, human resource management, statistics) are fully involved in the process, as it is critical that the business units” fully endorse the final software package solution chosen.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0097" }, { "text": "Similarly, the STI should make every effort to ensure that the level of software customization is kept to an essential minimum as customization will defeat the purpose of selecting an off the shelf software package solution and will greatly increase the cost of the overall IT systems modernization.", "verbatim": "Similarly, the STI should make every effort to ensure that the level of software customization is kept to an essential minimum as customization will defeat the purpose of selecting an off the shelf software package solution and will greatly increase the cost of the overall IT systems modernization.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-c55a3a4bbed077bc", "page": 53, "quote": "Similarly, the STI should make every effort to ensure that the level of software customization is kept to an essential minimum as customization will defeat the purpose of selecting an off the shelf software package solution and will greatly increase the cost of the overall IT systems modernization.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0098" }, { "text": "Since modern tax administration package systems accommodate modern tax administration business processes, the STI’s business processes (and likely also a number of laws) should be redesigned to ensure the necessary alignment with the new system – effectively a reverse re-engineering of the business processes.", "verbatim": "Since modern tax administration package systems accommodate modern tax administration business processes, the STI’s business processes (and likely also a number of laws) should be redesigned to ensure the necessary alignment with the new system – effectively a reverse re-engineering of the business processes.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-0658c62293637770", "page": 53, "quote": "Since modern tax administration package systems accommodate modern tax administration business processes, the STI’s business processes (and likely also a number of laws) should be redesigned to ensure the necessary alignment with the new system – effectively a reverse re-engineering of the business processes.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0099" }, { "text": "The current project governance framework within the STI will need to be significantly strengthened to support the IT modernization reform.", "verbatim": "The current project governance framework within the STI will need to be significantly strengthened to support the IT modernization reform.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-7d1a998804f99a2c", "page": 53, "quote": "The current project governance framework within the STI will need to be significantly strengthened to support the IT modernization reform.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0100" }, { "text": "For example, the registration component of the system should be owned by the manager in the STI headquarters who is responsible for design issues relating to the service and registration processes.", "verbatim": "For example, the registration component of the system should be owned by the manager in the STI headquarters who is responsible for design issues relating to the service and registration processes.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-8110b8e62a0f01f7", "page": 54, "quote": "For example, the registration component of the system should be owned by the manager in the STI headquarters who is responsible for design issues relating to the service and registration processes.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0101" }, { "text": "Similarly, the collections system should be owned by the director for collections and the audit case selection system by the audit director.", "verbatim": "Similarly, the collections system should be owned by the director for collections and the audit case selection system by the audit director.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-75a3e6bf0e6d4629", "page": 54, "quote": "Similarly, the collections system should be owned by the director for collections and the audit case selection system by the audit director.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0102" }, { "text": "The role of business managers as owners of their part of the IT system will need to be maintained within the STI.", "verbatim": "The role of business managers as owners of their part of the IT system will need to be maintained within the STI.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-f4594bb38acf5de8", "page": 54, "quote": "The role of business managers as owners of their part of the IT system will need to be maintained within the STI.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0103" }, { "text": "While the responsibility for care and maintenance of the IT systems may be outsourced to FiscServInform, ownership of the systems should be vested in the various STI business managers whose business the IT system support.", "verbatim": "While the responsibility for care and maintenance of the IT systems may be outsourced to FiscServInform, ownership of the systems should be vested in the various STI business managers whose business the IT system support.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-ea8f0faf21c5dd9a", "page": 54, "quote": "While the responsibility for care and maintenance of the IT systems may be outsourced to FiscServInform, ownership of the systems should be vested in the various STI business managers whose business the IT system support.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0104" }, { "text": "This assignment should be the responsibility of HWI Project Team.", "verbatim": "This assignment should be the responsibility of HWI Project Team.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-4cc43a8016b7445c", "page": 61, "quote": "This assignment should be the responsibility of HWI Project Team.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0105" }, { "text": "i) If no, conventional file and storage methods will need to be provided.", "verbatim": "i) If no, conventional file and storage methods will need to be provided.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-66ac756a6090f6db", "page": 61, "quote": "i) If no, conventional file and storage methods will need to be provided.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0106" }, { "text": "ii) If yes, an e‐file for each HWI taxpayer will need to be created within a master database.", "verbatim": "ii) If yes, an e‐file for each HWI taxpayer will need to be created within a master database.", "actor": null, "priority": null, "timeframe": null, "report_paragraph": null, "section": "Allan Jensen, Norman Gillanders, Enriko Aav, Frank Bosch, and John Buchanan April 2012", "evidence": [ { "evidence_id": "ev-cb2c938cb18d3827", "page": 61, "quote": "ii) If yes, an e‐file for each HWI taxpayer will need to be created within a master database.", "source": "document" } ], "confidence": 0.65, "extraction_method": "explicit_recommendation_modal", "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "explicitness": "implicit_candidate", "confidence_tier": "medium", "in_conservative_set": false, "recommendation_id": "cr-2012-199-rec-0107" } ], "observation_recommendation_links": [ { "observation_id": "cr-2012-199-obs-0012", "recommendation_id": "cr-2012-199-rec-0008", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-84ce8abf84950db8", "page": 9, "quote": "Finally, moves in this direction should accompany a move towards a full-refund VAT system.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0025", "recommendation_id": "cr-2012-199-rec-0010", "relation": "contextually_associated_with", "link_basis": "same_or_adjacent_page_lexical_similarity", "evidence": [ { "evidence_id": "ev-42d154d34e464e4b", "page": 13, "quote": "It should not be a ‘typical’ tax agency letter.", "source": "document" } ], "confidence": 0.6, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0029", "recommendation_id": "cr-2012-199-rec-0011", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-c176f3c64d80efc3", "page": 14, "quote": "The STI should also leverage further the work done in 2011.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0034", "recommendation_id": "cr-2012-199-rec-0012", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-89b8d08da4870017", "page": 15, "quote": "The STI must begin to build similar inhouse capacity to undertake sophisticated analysis.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0038", "recommendation_id": "cr-2012-199-rec-0013", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-2f1453b407b8fafa", "page": 16, "quote": "Law changes must be made to support a modern compliance management approach.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0041", "recommendation_id": "cr-2012-199-rec-0017", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-b832788685a4a399", "page": 17, "quote": "It must learn to identify distinct categories of tax risk.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0042", "recommendation_id": "cr-2012-199-rec-0017", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-b832788685a4a399", "page": 17, "quote": "It must learn to identify distinct categories of tax risk.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0043", "recommendation_id": "cr-2012-199-rec-0017", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-b832788685a4a399", "page": 17, "quote": "It must learn to identify distinct categories of tax risk.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0041", "recommendation_id": "cr-2012-199-rec-0018", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-6c486fe197ea68e9", "page": 17, "quote": "It must start treating each risk category with a tailored mix of treatments.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0042", "recommendation_id": "cr-2012-199-rec-0018", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-6c486fe197ea68e9", "page": 17, "quote": "It must start treating each risk category with a tailored mix of treatments.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0043", "recommendation_id": "cr-2012-199-rec-0018", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-6c486fe197ea68e9", "page": 17, "quote": "It must start treating each risk category with a tailored mix of treatments.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0041", "recommendation_id": "cr-2012-199-rec-0019", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-c7227359e6ce0343", "page": 17, "quote": "Similarly, there are economies of scale in knowledge-sharing, should the LTO implement an organizational structure based on the sectoral distribution of its taxpayers.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0042", "recommendation_id": "cr-2012-199-rec-0019", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-c7227359e6ce0343", "page": 17, "quote": "Similarly, there are economies of scale in knowledge-sharing, should the LTO implement an organizational structure based on the sectoral distribution of its taxpayers.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0043", "recommendation_id": "cr-2012-199-rec-0019", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-c7227359e6ce0343", "page": 17, "quote": "Similarly, there are economies of scale in knowledge-sharing, should the LTO implement an organizational structure based on the sectoral distribution of its taxpayers.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0041", "recommendation_id": "cr-2012-199-rec-0020", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-f2bce02ca070b7e8", "page": 17, "quote": "Work needs to start immediately on how to fully integrate the modern compliance risk management approach into the LTO.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0042", "recommendation_id": "cr-2012-199-rec-0020", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-f2bce02ca070b7e8", "page": 17, "quote": "Work needs to start immediately on how to fully integrate the modern compliance risk management approach into the LTO.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0043", "recommendation_id": "cr-2012-199-rec-0020", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-f2bce02ca070b7e8", "page": 17, "quote": "Work needs to start immediately on how to fully integrate the modern compliance risk management approach into the LTO.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0045", "recommendation_id": "cr-2012-199-rec-0022", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-d6a2b2dd86448c95", "page": 18, "quote": "For example, with the re-introduction of corporate income tax there is a need to remind companies of payment basis periods, the due dates for quarterly installments and so on.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0045", "recommendation_id": "cr-2012-199-rec-0025", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-15bf63fdfba82ec0", "page": 18, "quote": "While it is important to have a competent response to taxpayer needs and queries, service should also be pro-active.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0046", "recommendation_id": "cr-2012-199-rec-0027", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-33fcfe131294c056", "page": 19, "quote": "The mission met STI personnel and local World Bank representatives to discuss the design methodology for the new system, reaching a consensus that the solution should focus on the acquisition of industry standard off-the-shelf software to which STI processes could be retro-fitted.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0051", "recommendation_id": "cr-2012-199-rec-0029", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-44ced3e9ffaaaa2e", "page": 20, "quote": "The task of devising this plan should begin at once with assistance from the IMF and other donors.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0056", "recommendation_id": "cr-2012-199-rec-0029", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-44ced3e9ffaaaa2e", "page": 20, "quote": "The task of devising this plan should begin at once with assistance from the IMF and other donors.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0064", "recommendation_id": "cr-2012-199-rec-0032", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-b3a55691bb4e7123", "page": 23, "quote": "The cross agency strategy should include the classic aspects of a compliance risk strategy.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0065", "recommendation_id": "cr-2012-199-rec-0035", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-6e089c94ed0e8a33", "page": 24, "quote": "The mission recommends that the STI update training programs and audit procedures to allow for more effective identification of unreported cash wage payments.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "explicit_attributed_statement", "recommendation_confidence_tier": "high", "conservative_recommendation": true }, { "observation_id": "cr-2012-199-obs-0066", "recommendation_id": "cr-2012-199-rec-0035", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-6e089c94ed0e8a33", "page": 24, "quote": "The mission recommends that the STI update training programs and audit procedures to allow for more effective identification of unreported cash wage payments.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "explicit_attributed_statement", "recommendation_confidence_tier": "high", "conservative_recommendation": true }, { "observation_id": "cr-2012-199-obs-0067", "recommendation_id": "cr-2012-199-rec-0035", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-6e089c94ed0e8a33", "page": 24, "quote": "The mission recommends that the STI update training programs and audit procedures to allow for more effective identification of unreported cash wage payments.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "explicit_attributed_statement", "recommendation_confidence_tier": "high", "conservative_recommendation": true }, { "observation_id": "cr-2012-199-obs-0065", "recommendation_id": "cr-2012-199-rec-0036", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-4d1e7d45b8780a54", "page": 24, "quote": "Employment tax training should be offered to STI auditors periodically during 2012 and 2013.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0066", "recommendation_id": "cr-2012-199-rec-0036", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-4d1e7d45b8780a54", "page": 24, "quote": "Employment tax training should be offered to STI auditors periodically during 2012 and 2013.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0067", "recommendation_id": "cr-2012-199-rec-0036", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-4d1e7d45b8780a54", "page": 24, "quote": "Employment tax training should be offered to STI auditors periodically during 2012 and 2013.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0075", "recommendation_id": "cr-2012-199-rec-0040", "relation": "contextually_associated_with", "link_basis": "same_or_adjacent_page_lexical_similarity", "evidence": [ { "evidence_id": "ev-11db3f083facbd8a", "page": 26, "quote": "It is recommended that a HWI Compliance Strategy be drafted within the next 60 days.", "source": "document" } ], "confidence": 0.525, "review_status": "unreviewed", "recommendation_type": "explicit_attributed_statement", "recommendation_confidence_tier": "high", "conservative_recommendation": true }, { "observation_id": "cr-2012-199-obs-0076", "recommendation_id": "cr-2012-199-rec-0043", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-268ecc44cc6eb17d", "page": 26, "quote": "The initial HWI population should be limited to approximately 200 taxpayers.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0076", "recommendation_id": "cr-2012-199-rec-0044", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-ab248f48b7f0a3a9", "page": 26, "quote": "The number of taxpayers included in the initial stages of the HWI project should not exceed 200.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0072", "recommendation_id": "cr-2012-199-rec-0045", "relation": "contextually_associated_with", "link_basis": "same_or_adjacent_page_lexical_similarity", "evidence": [ { "evidence_id": "ev-a36c16f76dac3aa9", "page": 26, "quote": "The staff should be well versed in the use of risk-based techniques and the use of compliance strategy approaches to strengthen compliance.", "source": "document" } ], "confidence": 0.56, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0080", "recommendation_id": "cr-2012-199-rec-0049", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-3efc0eab1db50cea", "page": 27, "quote": "To justify and administer the effectiveness of the HWI program, the tax administrators must be able to state the compliance benefits being achieved through the strategy as well as determine whether predicted outcomes are being accomplished.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0083", "recommendation_id": "cr-2012-199-rec-0051", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-d28715cca75ea137", "page": 28, "quote": "Additional data sources need to be determined and brought to bear to identify HWI taxpayers and to determine possible compliance issues.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0083", "recommendation_id": "cr-2012-199-rec-0052", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-e8869d3a274961f4", "page": 28, "quote": "HWI project relevant data should be expanded.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0083", "recommendation_id": "cr-2012-199-rec-0053", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-f35bb18efb5c1f5f", "page": 28, "quote": "The STI will need to gather and analyze a wider range of publicly available information.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0083", "recommendation_id": "cr-2012-199-rec-0054", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-2967b4e59574eb70", "page": 28, "quote": "The data currently available should be “data mined” and correlated into a profile of HWI taxpayers to determine a starting point.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0088", "recommendation_id": "cr-2012-199-rec-0059", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-f36e2ee3a07d16c2", "page": 30, "quote": "While preparations should commence, it is recommended that the STI seek additional expert assistance on these topics prior to the role out of these programs", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "explicit_attributed_statement", "recommendation_confidence_tier": "high", "conservative_recommendation": true }, { "observation_id": "cr-2012-199-obs-0089", "recommendation_id": "cr-2012-199-rec-0059", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-f36e2ee3a07d16c2", "page": 30, "quote": "While preparations should commence, it is recommended that the STI seek additional expert assistance on these topics prior to the role out of these programs", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "explicit_attributed_statement", "recommendation_confidence_tier": "high", "conservative_recommendation": true }, { "observation_id": "cr-2012-199-obs-0090", "recommendation_id": "cr-2012-199-rec-0060", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-14a57c37f044303b", "page": 30, "quote": "Consideration should be given on how to apply the new audit tools for identified problem areas within the Indirect Methods Compliance Plan.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0094", "recommendation_id": "cr-2012-199-rec-0062", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-f8d7bbb9733d0c5a", "page": 33, "quote": "If the STI is to capitalize on the full potential of taxpayer services as a tool for improving taxpayers' compliance, a more ambitious approach to improving services to taxpayers needs to be adopted.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0096", "recommendation_id": "cr-2012-199-rec-0062", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-f8d7bbb9733d0c5a", "page": 33, "quote": "If the STI is to capitalize on the full potential of taxpayer services as a tool for improving taxpayers' compliance, a more ambitious approach to improving services to taxpayers needs to be adopted.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0094", "recommendation_id": "cr-2012-199-rec-0063", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-c1020155a4dafafd", "page": 33, "quote": "The first step should be to instill the appropriate service mentality in STI Officers.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0096", "recommendation_id": "cr-2012-199-rec-0063", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-c1020155a4dafafd", "page": 33, "quote": "The first step should be to instill the appropriate service mentality in STI Officers.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0101", "recommendation_id": "cr-2012-199-rec-0064", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-ab2d78823d8e18a3", "page": 34, "quote": "The STI should reconsider this fee, in particular taking into account that it is planned to make e-filing obligatory for all taxpayers.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0097", "recommendation_id": "cr-2012-199-rec-0065", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-4c7cb88e3c4ee29d", "page": 34, "quote": "The first step in addressing high compliance risks identified through the compliance strategy should be to consider the impact that targeted taxpayer services could have on taxpayer compliance behavior prior to deciding to make use of the much more expensive audit and enforcement options.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0098", "recommendation_id": "cr-2012-199-rec-0065", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-4c7cb88e3c4ee29d", "page": 34, "quote": "The first step in addressing high compliance risks identified through the compliance strategy should be to consider the impact that targeted taxpayer services could have on taxpayer compliance behavior prior to deciding to make use of the much more expensive audit and enforcement options.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0100", "recommendation_id": "cr-2012-199-rec-0065", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-4c7cb88e3c4ee29d", "page": 34, "quote": "The first step in addressing high compliance risks identified through the compliance strategy should be to consider the impact that targeted taxpayer services could have on taxpayer compliance behavior prior to deciding to make use of the much more expensive audit and enforcement options.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0102", "recommendation_id": "cr-2012-199-rec-0065", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-4c7cb88e3c4ee29d", "page": 34, "quote": "The first step in addressing high compliance risks identified through the compliance strategy should be to consider the impact that targeted taxpayer services could have on taxpayer compliance behavior prior to deciding to make use of the much more expensive audit and enforcement options.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0103", "recommendation_id": "cr-2012-199-rec-0065", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-4c7cb88e3c4ee29d", "page": 34, "quote": "The first step in addressing high compliance risks identified through the compliance strategy should be to consider the impact that targeted taxpayer services could have on taxpayer compliance behavior prior to deciding to make use of the much more expensive audit and enforcement options.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0101", "recommendation_id": "cr-2012-199-rec-0066", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-85424b3410101b45", "page": 34, "quote": "[9] That taxpayers must pay for using the e-filing option may be a deterrent to compliance.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0098", "recommendation_id": "cr-2012-199-rec-0067", "relation": "contextually_associated_with", "link_basis": "same_or_adjacent_page_lexical_similarity", "evidence": [ { "evidence_id": "ev-840090a30c38b055", "page": 35, "quote": "The following is recommended for taxpayer services:", "source": "document" } ], "confidence": 0.6, "review_status": "unreviewed", "recommendation_type": "explicit_attributed_statement", "recommendation_confidence_tier": "high", "conservative_recommendation": true }, { "observation_id": "cr-2012-199-obs-0114", "recommendation_id": "cr-2012-199-rec-0069", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-9d09567e07783bcf", "page": 37, "quote": "Building this capacity should therefore remain a key priority for the STI and requires the delivery of more in-depth training for auditors.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0117", "recommendation_id": "cr-2012-199-rec-0069", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-9d09567e07783bcf", "page": 37, "quote": "Building this capacity should therefore remain a key priority for the STI and requires the delivery of more in-depth training for auditors.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0113", "recommendation_id": "cr-2012-199-rec-0070", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-85673524e28c1120", "page": 37, "quote": "Such inspections should not be part of an effective tax audit program and should easily be undertaken by other government agencies.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0119", "recommendation_id": "cr-2012-199-rec-0072", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-30a26b57e60f3437", "page": 38, "quote": "In addition, great care must be taken to avoid the imposition of excessive compliance costs on small taxpayers, who may be driven back into the shadow economy as a result.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0120", "recommendation_id": "cr-2012-199-rec-0072", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-30a26b57e60f3437", "page": 38, "quote": "In addition, great care must be taken to avoid the imposition of excessive compliance costs on small taxpayers, who may be driven back into the shadow economy as a result.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0119", "recommendation_id": "cr-2012-199-rec-0074", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-61c7a5dd697b17de", "page": 38, "quote": "The risk that the STI places undue confidence in such controls as a substitute for a robust risk-based compliance enforcement program must be avoided.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0120", "recommendation_id": "cr-2012-199-rec-0074", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-61c7a5dd697b17de", "page": 38, "quote": "The risk that the STI places undue confidence in such controls as a substitute for a robust risk-based compliance enforcement program must be avoided.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0124", "recommendation_id": "cr-2012-199-rec-0075", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-32ebb4b997244f34", "page": 39, "quote": "Provided, the statistics reflect the factual situation, the system is broken and must be reviewed and fixed.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0125", "recommendation_id": "cr-2012-199-rec-0075", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-32ebb4b997244f34", "page": 39, "quote": "Provided, the statistics reflect the factual situation, the system is broken and must be reviewed and fixed.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0126", "recommendation_id": "cr-2012-199-rec-0075", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-32ebb4b997244f34", "page": 39, "quote": "Provided, the statistics reflect the factual situation, the system is broken and must be reviewed and fixed.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0129", "recommendation_id": "cr-2012-199-rec-0077", "relation": "contextually_associated_with", "link_basis": "same_or_adjacent_page_lexical_similarity", "evidence": [ { "evidence_id": "ev-374085b4ed1583db", "page": 40, "quote": "The following is recommended concerning tax fraud investigation.", "source": "document" } ], "confidence": 0.622, "review_status": "unreviewed", "recommendation_type": "explicit_attributed_statement", "recommendation_confidence_tier": "high", "conservative_recommendation": true }, { "observation_id": "cr-2012-199-obs-0128", "recommendation_id": "cr-2012-199-rec-0078", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-e73f8b7b1d2ad5fb", "page": 40, "quote": "The 2006 FAD mission recommended that a criminal investigation capacity be established within the STI.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0129", "recommendation_id": "cr-2012-199-rec-0078", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-e73f8b7b1d2ad5fb", "page": 40, "quote": "The 2006 FAD mission recommended that a criminal investigation capacity be established within the STI.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0137", "recommendation_id": "cr-2012-199-rec-0080", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-eb410d24e9d996ec", "page": 43, "quote": "The law continues to require that all excess input credits must be carried forward for offsetting against future VAT liabilities.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0137", "recommendation_id": "cr-2012-199-rec-0081", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-fdca846dda5e85c4", "page": 43, "quote": "This has led to a buildup of considerable amounts of excess VAT credits which effectively represent an involuntary loan by taxpayers to the Government and which must at some point be repaid.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0147", "recommendation_id": "cr-2012-199-rec-0083", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-79a4a0ebb4390c2f", "page": 46, "quote": "A first priority of such a program should be to arrest the growth in accumulating credits, by allowing full refunding of excess input credits arising in the current and future tax periods.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0149", "recommendation_id": "cr-2012-199-rec-0083", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-79a4a0ebb4390c2f", "page": 46, "quote": "A first priority of such a program should be to arrest the growth in accumulating credits, by allowing full refunding of excess input credits arising in the current and future tax periods.", "source": "document" } ], "confidence": 0.78, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0143", "recommendation_id": "cr-2012-199-rec-0084", "relation": "contextually_associated_with", "link_basis": "same_or_adjacent_page_lexical_similarity", "evidence": [ { "evidence_id": "ev-baf09642fcb5714d", "page": 46, "quote": "In particular, no separate claims should be necessary, as taxpayers could simply indicate on the VAT return how they want their refund treated (paid to their bank account, set off against other tax liabilities, etc.).", "source": "document" } ], "confidence": 0.52, "review_status": "unreviewed", "recommendation_type": "normative_modal_candidate", "recommendation_confidence_tier": "medium", "conservative_recommendation": false }, { "observation_id": "cr-2012-199-obs-0145", "recommendation_id": "cr-2012-199-rec-0085", "relation": "responds_to_context", "link_basis": "same_paragraph", "evidence": [ { "evidence_id": "ev-c452ac3bb2ae7c09", "page": 46, "quote": "The effectiveness 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