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January 31, 2010

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Bernard Guerrero

"The wigs? (In all seriousness: I think the wigs are part of it.)"

The effect of Ritual?

Barry Cotter

How do they keep a record of past decisions for purposes of precedent if they haven't been able to print since 2004? An ancient computer with no back up?

Any idea how much it'd cost to fix their printing problem, or enable them to set up a website and put their rulings on it, because I'm guessing that doing that would be one of the very, very highest RoI charity things I could do if it was possible.

Nich Hills

A Tax Revenue Appeals Board or a Taxation Board of Review can indeed by a good thing. We used to have them in my country too, until they were absorbed into the Administrative Appeals Tribunal system. Even now, there are still Members and Deputy Presidents of the AAT with tax review expertise.

Boards make a good middle layer between in-house reviews by the Revenue Authority and court hearings. In my country a court cannot overturn an AAT ruling on a question of fact, only a question of law.

Doug wrote, "...the biggest issue is that every quarter the government goes to the TRA and says, we need this much money..."

This can be an issue, even outside third-world countries. The solution is to have a *really* good revenue analysis team who can accurately forecast revenue collections with (a) the current policy/laws settings in place and (b) for a range of changed policy/law scenarios. Such a revenue forecasting dashboard allows you to play with other options too - settle disputed case now on terms favourable to the taxpayer forquick revenue now versus let the cases run their course with the Appeals Board.

[Of course a good revenue analysis dashboard requires good databases, computers and IT staff. One or more of which may not be available to the TRA.]

The Appeal Board seems to be a fine adaption of a British civil service trope. Go Tanzania! Go Doug!

King

The wigs is a lie, and TRA have nice offices,watch man don't pass bad impression about my country £%"$*%"(("(

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