World Bank2017-09-072017-09-072008-06https://hdl.handle.net/10986/28214The Czech authorities invited the World Bank to provide an independent evaluation of the Government's draft plan for the merger of the Tax and Customs Administrations, and with an eye on the eventual integration of the collection of social contributions into a newly created revenue authority. In Volume I of this report, we present a preliminary examination of the Government's draft plan for tax and customs merger. Volume II does a preliminary assessment of the issues relating to integrating collection of social contributions within the tax administration.The assessment of the Government's plan in this report is intended to assist the Government in taking a more informed decision on this issue based on lessons learned from international experience. Integration and fundamental reforms are complex processes and require adequate time, financial resources and careful management of the change process itself in order to be successful. In the report, we have pointed out the key challenges and risks and how these can be overcome. We have flagged the major issues that the Government must consider, and highlighted the challenges that the Government must be aware of when designing the establishment of a modern, unified revenue administration. We have recommended a medium term strategy that will take into consideration the key issues and concerns.en-USCC BY 3.0 IGOACCOUNTINGADMINISTRATIVE COSTSARREARSASSET MANAGEMENTAUDITSAUTOMATIONBACK-OFFICEBANK LOANBENEFICIARIESBUSINESS DECISIONBUSINESS ENVIRONMENTBUSINESS FUNCTIONBUSINESS FUNCTIONSBUSINESS MODELBUSINESS PROCESSBUSINESS PROCESSESBUSINESS REQUIREMENTSBUSINESS SYSTEMBUSINESS SYSTEMSCALL CENTERCAPABILITYCDCERTIFICATESCOMMERCIAL BANKSCOMMUNICATION TECHNOLOGYCOMMUNICATIONS TECHNOLOGYCOMPETITIVENESSCOMPLIANCE COSTCOMPLIANCE COSTSCONSUMER CONFIDENCECONTROL SYSTEMCORE BUSINESSCORPORATE INCOME TAXCOST OF COLLECTIONCOST REDUCTIONCRIMECURRENCYCUSTOMER SERVICECUSTOMSDATA FLOWSDATA STORAGEDEBTSDEVELOPING E-BUSINESSDISBURSEMENTDISBURSEMENTSDOCUMENT MANAGEMENTE-COMMERCEE-GOVERNMENTECONOMIC COOPERATIONELECTRONIC DOCUMENTELECTRONIC FILINGELECTRONIC PAYMENTSELECTRONIC REGISTRATIONELECTRONIC SERVICESELECTRONIC SIGNATUREELECTRONIC SIGNATURE LAWENABLING ENVIRONMENTEQUIPMENTSEXCISE TAXESEXPENDITUREEXPENDITURESFATIGUEFINANCIAL MANAGEMENTFLOW OF INFORMATIONFRAUDFUND INFORMATIONFUND MANAGERSGENERAL PUBLICGOVERNMENT REVENUESGRAPHICAL USER INTERFACEHARDWAREHARMONIZATIONHEALTH SERVICESHOSPITALSHUMAN RESOURCEHUMAN RESOURCE MANAGEMENTICTIDENTIFICATION NUMBERIMPLEMENTATION PLANINCOME TAXINCOME TAXESINCOMESINFORMATION SHARINGINFORMATION SYSTEMSINFORMATION TECHNOLOGYINFRASTRUCTURE INVESTMENTINSPECTIONSINSTITUTIONINSTITUTIONAL CAPACITYINSTITUTIONAL FRAMEWORKINSTITUTIONAL FRAMEWORKSINSURANCEINSURANCE COMPANIESINSURANCE COMPANYINSURANCE CORPORATIONINSURANCE PREMIUMINSURANCE PREMIUMSINSURERINSURERSINTERFACEINTERFACESINTERNATIONAL BEST PRACTICEINTERNATIONAL BEST PRACTICESINVESTINGINVESTMENT REQUIREMENTSISSUANCEKNOWLEDGE BASELAWSLEGACY SYSTEMSLEGAL FRAMEWORKLEVEL PLAYING FIELDLIABILITYLOCAL BUSINESSESLOCAL GOVERNMENTLOCAL GOVERNMENTSMARGINAL COSTSMARKET ECONOMYMATERIALMIGRATIONMONETARY FUNDNEEDS ASSESSMENTONE-STOP SHOPPAPERLESS OFFICEPAYMENT FLOWSPAYROLL TAXPAYROLL TAXESPENSIONPENSION CONTRIBUTIONPENSION FUNDPENSION FUNDSPENSION REFORMSPENSION SYSTEMPENSION SYSTEMSPENSIONSPERFORMANCE INDICATORSPERSONAL IDENTIFICATIONPERSONAL INCOMEPERSONAL INCOME TAXPERSONAL INCOME TAXESPERSONAL INFORMATIONPERSONAL PENSIONPRIVATE PENSIONPRIVATE SECTORPRIVATE SECTOR DEVELOPMENTPRIVATIZATIONPROJECT MANAGEMENTPROPORTIONAL REPRESENTATIONPUBLIC ADMINISTRATIONPUBLIC HEALTHQUALITY OF SERVICEQUERIESREAL TIME INFORMATIONREAL-TIME DATAREFORM PROGRAMSREGISTRATION SYSTEMREGULATORY FRAMEWORKRESULTRESULTSRETENTIONRETURNRETURNSRISK MANAGEMENTRISK MANAGEMENT SYSTEMRISK MANAGEMENT SYSTEMSRISK PROFILERISK PROFILESSAVINGSSECURITIESSERVERSSERVICE PROVIDERSSMALL BUSINESSESSOCIAL INSURANCE SYSTEMSOCIAL INSURANCE SYSTEMSSOCIAL POLICYSOCIAL PROTECTIONSOCIAL SECURITY SYSTEMSOCIAL SECURITY SYSTEMSSOCIAL SUPPORTSUBSIDIZATIONSYSTEM DEVELOPMENTTARGETSTAXTAX ADMINISTRATIONTAX BASETAX BASESTAX COLLECTIONTAX EVASIONTAX LIABILITIESTAX LIABILITYTAX OBLIGATIONSTAX OFFICESTAX POLICYTAX PROVISIONSTAX RATETAX RATESTAX RETURNTAX SYSTEMTAX SYSTEMSTAXATIONTAXPAYER COMPLIANCETAXPAYER SERVICETAXPAYER SERVICESTAXPAYERSTECHNICAL ASSISTANCETECHNICAL SKILLSTRADE UNIONSTRANSITION COUNTRIESTRANSMISSIONTRANSPARENCYTREASURYTREATYUNEMPLOYMENTUSERUSER INTERFACEUSERSUSESWASTEWEBWORKERSReportWorld Bank10.1596/28214