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The ghosts of progressive taxation

There is no denying the fact that one of the key causes of privatization is to discuss with incompetence and immorality ritual rooted in social and cultural life. And between firms in different community, as part of customs, taxation and the administration of narcotics developing countries have been recognized as one of the key areas where the inefficiency and political corruption can loom large. This is because the administration tax "low-level performance combined with low wages to do almost inevitable dishonesty." Since the beginning of privatization in the countries of assembly is well known that the desired fiscal control to be reformed to ensure fiscal discipline. In Managua, a prominent economist put the idea in the sense that the advent of promise NPM to assimilate the efficiency and accountability, together in the public sector and an important component of NPM reforms is to establish fiscal discipline by cutting aggregate output and drop the cost of management. "This is also seen in the observation of the World Bank that" aggregate fiscal discipline aims at restoring macroeconomic systems stability and restructuring of taxes so that taxes are more efficient and less distortion of market forces. " It is from the need to establish fiscal discipline that tax administrations in many countries have led budding "Astringent Out 'was a form of privatization. Some researchers consider agriculture tax in ancient Rome was a way of privatizing the tax system to overcome the problems of tax collection bureaucracy. Marabou and Nugent seems to support the privatization of tax administration when they say that when taxes tend to be difficult to collect, the advantage of agriculture or methods fixed income tax collection of taxes can be substantial.

Tax experience in the expected progress and in 1750 BC in Mesopotamia in the assemblies of the country of the elderly were approved in the task of the anthology of taxes to local merchants and bankers. It is expected that during the previous period Christ, the Romans pre tax farmers as a firm and spawning conventional income. It is clear that agriculture had imposed a number of aspects completed facial useful technical mode revenue generation. First, agriculture was a tax on the method by which governments could generate revenue without the need of an administrative structure details. It was a system to minimize the cost of raising tax revenue through the participation of the private sector. Secondly, with the agriculture tax, management was fought on the need to monitor the performance of tax collection. It was a system of agency with the safeguards and control devices already built in. Since it was actually a contract of fixed income, tax farmers tried his best collection income so they can make a profit after recouping their investment. Third, the tax collectors bought contracts through open auction and the government funds received in advance, before the effective collection of taxes. Therefore, it can be inferred from the resources available for spending. Fourth, agriculture exploited tax revenue generation. Tax farmers become contract to collect revenue of agricultural income in a given area and for a period determined. Agricultural income was, however, highly unpredictable due to natural factors and farmers' ever-changing choice of production plan. Taxation farmers were influential people in the local community who could motivate the farmers to choose a production model to increase revenue generation. Ramirez Acuna a famous economist supports the idea of outsourcing some of the tax administration functions and notes that the Government may delegate some tasks to private sector rather than directly to the download, which can lead to greater efficiency and effectiveness of tax administration. According to Byrne, "The tax has been caught in the wave of privatization sweeping the world during the last decade … the private sector should be able to perform certain tasks more efficiently than public sector. "He also argues that" there is a huge dissatisfaction in many countries with the operation of the tax administration. and ineffective tax administration Customs upward pressure on the types of cases to compensate for loss of income. Corruption and inefficiency in tax administration and customs also makes citizens lose confidence in their government, "Byrne goes on to say that" the customs, after all, the most corrupt government institution … companies pre-shipment inspection are less prone to corruption because they have their international reputation to protect and because their fee is based on value, which discourages the valuation of goods. "

Hood also suggests that "there are three options when faced with problems implementing the tax. First, leave things as, secondly, that the rigorous application confident that with more severe penalties for breach, and third Instead, it will revolutionize the implementation structure by privatizing the functions of revenue collection. "The concept of outsourcing as a method privatization has been introduced in tax administration in the form of the system of pre-shipment inspection "pre-shipment inspection services have been used by some of management to address most problems associated with billing and invoicing of trade transactions, misclassifications tariff, fall short in income tax collections, and funds management, balance of payments. "Ratification of the 1993 World Organizations Trade Agreement on pre-shipment inspection inspectors gave preshipment new legitimacy in international trade. Several arguments are in favor of outsourcing customs administration. Baja said that the purpose of PSI is to increase the efficiency of customs administration by reducing the escape of two ways: First, by establishing better control over transactions related to imports made abroad: and second by the eradication of evasion through the corruption of customs officials by replacing them in crucial areas such as' the identification of commodities "And" recovery of taxable value. The World Bank notes that the inspection Returns offers benefits to the customs authorities in importing countries. The IMF is also the same opinion. It says "in developing countries customs reform should give priority to the simplification and modernization of legislation and procedures. If the local government capacity is weak, the use of ISP service can be "appropriate. Jenkins also argues that this work prior to the issuance of customs is desirable from the standpoint of efficiency, and that customs formalities can be completed before the arrival of the goods, including in the importing country. Indonesia and Peru experienced significant improvements in revenue collection, shortly after the schemes were introduced but officials PSI government in those countries could not be determined precisely how much is due to any particular aspect of the broader customs reform.

In view of the above, it is clear that decisions were required for the system developed by PSI as a means to reduce out of customs administration. However, outsourcing has its drawbacks. Developing countries need to carefully manage the contract in order to achieve success. "The PSI instrument is useless if the customs administration not to use information and shipments continue after passing through customs a bribe is paid. Another common flaw in the ISP is using more than one PSI-Enterprise. When ISP companies must compete for business, importers ISP business can play against each other. This assessment units to can speed down and corruption. This lesson should be applied to the potential for other privatization, private contractors should never be in a position to compete each other so that the government interests are at stake. Low also says "weak government or a corrupt, frustrate the technical solutions for fraud, the provision of ISP services such as expensive and useless. "Kohli observes" that the cultures of efficiency are not well established, efficiency requires and competitiveness do not buy a broad political support. Some critics also see the agencies ISP as an admission of failure by the government for police reform and corrupt customs administration. While recognizing the problem of corruption, critics also argue that as a result of the contracting firms with Member governments of key government reports that have affected personally lucrative deals with companies PIS.

From the above criteria is clear that the success and failure of the system of pre-shipment inspection at the customs department of Bangladesh needs to be carefully examined in terms of a) achieving success b) decrease of political corruption and c) decrease in tax evasion. A pragmatic study for this purpose is proposed to examine the effects of such changes in the customs administration. But in Bangladesh, privatization and outsourcing are moving very slow. The main factors responsible the slow pace of privatization are:

a. Lack of political will.

b. The lack of strategy privatization comprehensive policy and action plans.

c. Weak deliberate planning.

d. The lack of a public awareness program

From the above explanation, it is clear that SWOT (strengths, opportunities and threats) and SMART (Specific, measurable, achievable, review and prescription-) analysis are important in an in-depth research should be conducted to reach a final goal. Abnormalities in economic growth can not exist in any circumstances, we must work hard with sincere devotion and action plan practically.

About the Author

Kh. Atiar Rahman is a prolific author. He was born in the former district kushtia in 1955.He has many articles and poems published in National and International Media.He has many poems published In International book and their web page. He was born in the former Kushtia district in 1955.

Customs Modernization Initiatives: Case Studies (Trade and Development) $33.22 A companion to the ‘Customs Modernization Handbook’, this book provides case studies on customs modernization initiatives in seven countries: Bolivia, Morocco, Mozambique, Peru, the Philippines, Turkey, and Uganda. The initiatives in each of these countries show similarities as well as differences in their approach and design. Some have relied on a model of independent revenue authorities (Uganda …