PADP 6930 Lecture 7: PADP 6930 - Public Finance Administration - Lecture 7c

• School: University of Georgia
• Department: Public Administration and Policy
• Course: PADP 6930
• Professor: Moldogaziev

Document Summary

Lecture 7 : taxation & revenue policy administration styles & functions: styles of tax administration (collection processes can be changed, taxpayer active > much of collection process is responsibility of taxpayer. Compliance cost is large relative to administrative cost. Ex. retail sales tax, individual & corporate income taxes, excises: taxpayer passive > most of collection process is responsibly of government agency. Administrative cost is large relative to compliance cost. Ex. real property tax: co-production > collection involving tax agency & taxpayer. Hybrid of taxpayer passive & taxpayer active. Core functions of tax collection: taxpayer registration & taxpayer service. Develop master le > taxpayer identi cation, cadastral records for real property tax. Provides mailing list & delinquency checklist > completeness check. Must communicate obligations to taxpayers if taxpayer active system (system needs to be simpler if amateurs (taxpayers) have role) Taxpayer registration sweeps ( door know crew ) in some situations.