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Electronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency
Several administrations have adopted electronic fiscal devices (EFDs) in their quest to combat noncompliance, particularly as regards sales and the value-added tax (VAT) payable on sales. The introduction of EFDs typically requires considerable effort and has costs both for the administration and for the taxpayers that are affected by the requirements of the new rules. Despite their widespread use, and their considerable cost, EFDs can only be effective if they are a part of a comprehensive compliance improvement strategy that clearly identifies risks for the different segments of taxpayers and envisages measures to mitigate these risks. EFDs should not be construed as the “silver bullet” for improving tax compliance: as with any other technological improvement the deployment of fiscal devices alone cannot achieve meaningful results, whether in terms of revenue gains or permanent compliance improvements.
The Sunnyside
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Fiscal Federalism in Theory and Practice
Over the past few decades, a clear trend has emerged worldwide toward the devolution of spending and, to a lesser extent, revenue-raising responsibilities to state and local levels of government. One view is that the decentralization of spending responsibilities can entail substantial gains in terms of distributed equity and macroeconomic management. The papers in this volume, edited by Teresa Ter-Minassian, examine the validity of these views in light of theoretical considerations, as well as the experience of a number of countries.
Understanding Revenue Administration
During the past few years, the Fiscal Affairs Department (FAD) has developed the Revenue Administration Fiscal Information Tool (RA-FIT), a tax and customs data gathering initiative. This paper, the first of its kind internationally given the number of countries covered, analyzes the results of the first round of RA-FIT data for 85 countries. It begins the process of making summarized cross-country information available to revenue administrations, in particular in developing economies, to help them improve their performance. Topics covered include performance measurement, institutional arrangements, and core operations of tax and customs administration. RA-FIT is in its second round of data gathering, now via an online portal; these data will be analyzed and in future made available to participating countries and technical assistance partners/donors through an online dissemination platform.
Annual Report
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Hearings
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Jeffrey Hunter
Jeffrey Hunter is best remembered today for his roles as half-breed Martin Pawley in John Ford's classic western The Searchers (1956), as Jesus Christ in Nicholas Ray's King of Kings (1961) and as Christopher Pike, the first captain of the U.S.S. Enterprise, in the original Star Trek pilot. This work chronicles Hunter's entire film and television career from his beginnings as a 20th Century-Fox contract player to his untimely death in 1969 at the age of 42. Fellow 20th Century-Fox contract player Robert Wagner provides the Foreword and contributes his memories of working with Hunter. Former vice president and head of Desilu Studios Herbert F. Solow discusses Hunter's role in the original Star Trek pilot and Lloyd J. Schwartz shares his memories of being present at Hunter's audition for the role of Mike Brady in The Brady Bunch (1969). Hunter's "lost" film Strange Portrait (1966) is also discussed in detail and his radio and theatre career highlighted.
