Title of Term Paper

7

Titleof Term Paper

Nameof School

Papersubmitted for…

To

Lecturer’sName

Department

School

ProjectPlan

Manycountries have taken the necessary steps to reform and improve thetax administration for a while now. However a lot of gaps still needto be appropriately addressed. Oman in particular has relied heavilyon manual systems in the past making the process not only cumbersomefor the taxpayers but also for the administrators. Also, there aresome evident delays, poor tax remission and sometimes lack oftaxpayer accountability. All these issues have led to negativeimpacts on the ability of businesses, individuals and institutions topay taxes easily and hence affecting the government’s ability tocollect the revenues as targeted (Ejakait 5). The tax authoritieshave the responsibility to implement and adopt relevant taxationpolicies laid on the table by the government. The primary goal is toensure that effective collection of tax liabilities is achieved in away that is efficient in terms of administrative cost. So as to reachthis objective, the tax authority itself must, at any point in time,identify and sanction any individual or corporate who may attempt toevade the payment of tax obligations (Hodges 11). In most cases, thetaxpayer is burdened with the constraint to fulfil the revenueresponsibilities from the income or ownership rights. It thereforebecomes an issue for them to understand and thereafter acknowledgethe importance of contributing to the state. Currently, taxpayershave developed a particular attitude can only be termed as negativetowards tax liabilities, tax policies and interaction with taxationagencies (Mauritius Revenue Authority 3).

Expertshave come to the conclusion that two fiscal behaviors have taken rootin taxation theory and practice and these are compliance andnon-compliance. Voluntary compliance is categorized into naturalvoluntary compliance and forced compliance [ CITATION Mon15 l 1033 ].The former assumes that remission is due to moral motivation whilethe latter occurs mainlydue to the desire not to bear the negative repercussions associatedwith failure to pay the taxes. Tax non-compliance is manifestedeither as lawful noncompliance for example tax evasion and unlawfulnoncompliance for specifically through the violation of taxationpolicies/ laws. Based on these challenges, the best strategy is aimedat preserving and strengthening voluntary tax compliance throughencouraging civicism, tax ethics and improving tax non-compliancethrough corrective measures (World Bank 8). As such, the bestapproach to realize this shift is through provision of quality andrelevant education, information and communication to all thetaxpayers. This plan therefore describes the step by step process inwhich information will be disseminated to taxpayers in an attempt toensure compliance.

ProjectObjectives

Thisproject is specifically engineered to ensure that the followingobjectives have been fulfilled at the end of the implementationprocess. The plan will also help in facilitating the protection andrespect of the state concerning tax collection by the relevantauthorities. As such, in events where the rights and interests of thegovernment are not upheld, the laws lose their authority even tovoluntary taxpayers.

Objective1:to equip all taxpayers with accurate information and communicationconcerning the tax policies, requirements, payment processes andconsequences of noncompliance hence increasing participation andreducing ignorance excuses.

Objective2:organize and implement the necessary tax controls for taxpayers whochoose not to comply and instead evade their obligations.

Objective3:identification of the possible ways to reward any voluntary taxcompliance attitude through material, moral or any other way thatwill facilitate collaborations among taxpayers hence reducingnoncompliance behavior.

Objective4:to ensure that taxpayers understand that the burden of tax remissionis distributed equitably and the revenue is used in compliance withthe law to uplift the country’s status. In this way, growth andstability will be enhanced and taxpayers will easily understand andcomply with the regulations.

ProjectTeam and Roles

SteeringCommittee

1. Provides leadership and support of the project

2. Resolution of issues

3. Forwarding policy issues to appropriate decision-making bodies

Program/ProjectManager

1. Reports to and receives direction from Steering Committee

2. Participates in and approves project plan and deliverables

3. Management, review, and implementation of the project work plans

4. Provides progress reviews to the Steering Committee

5. Manages project resources

6. Reports status to and receive feedback from Steering Committee

ProjectTeam Lead

1. Assigned full or part time to monitor project team activities

2. Manages specific plan activities

3. Ensure documentation, testing, and training

ProjectTeam Member

1. Assigned full or part time to take an active part in project activities

2. This role includes all various resources necessary to execute the project plan.

TechnologySupport

1. Involves several team members tasked with the provision of technological support

2. Membership includes DBA, App Admin, App Dev, Business Analyst, etc.

3. Develop the necessary technological requirements

4. Aid members in the application of technology

ApplicationDeveloper

1. Designs systems from a user perspective

2. Designs externals (screens, media, feedbacks)

3. Designs usability of the application

Analyst

1. Assesses current systems

2. Documents and analyzes processes using tools such as cost-time charts, and root cause analysis or other appropriate methods

3. Engages in unit testing, system testing, and regression testing

WBS

ProjectStages and Key Deliverables

Define:Themain thing to be done is taxpayer education with the sole purpose ofencouraging voluntary compliance

Design:Theplan involves four main stages, namely the organization/preparation,development of strategies, testing and final implementation. The planis supposed to be ready for roll-out within six months frominitiation.

Develop:Executionwill be performed under the watch of the project manager withconstant reporting to the steering committee. Decision-making willinvolve a participatory approach for proper information sharing andfeedback.

Deliver:Afterimplementation, follow-up monitoring and evaluation processes willtake place to verify the effectiveness, efficiency and relevance ofthe plan. Any necessary changes will be enacted based on theobservations.

TimeManagement

ActivityList

Activity	Duration	Start Date	End Date
Preparation of requirements (Including staff training)	4 weeks	1 March	30 March
Development of appropriate educational tools and materials	12 weeks	1 April	June 31
Testing of the developed tools and materials	4 weeks	July 1	August 2
Implementation	4 Weeks	Aug 3	August 30

Ganttchart

Activity/Duration	Mar	Apr	May	Jun	Jul	Aug
Preparation
Development
Testing
Implementation

NetworkDiagram

Listof Activities

1. Prepare for the taxpayer education process

2. Create the media sources

3. Plan for educational venues

4. Develop technological tools (websites and email alerts/reminders, call centers)

5. Inform the public about the plan

6. Place ads and information on media sources

7. Begin the taxpayer learning process

Network

4

3

2

1

S

F

7

6

5

CriticalPath Analysis

Activity	Description	Duration	Preceding activity
A	Prepare for the taxpayer education process	2	–
B	Media source creation	2	A
C	Educational venues	1	B
D	Develop technological tools	4	C
E	Public awareness	2	D
F	Placing information on media sources	2	E

4 8 0 D 4 4 8 2		2
0	B	2
2		4

0		4
0	A	2
0		2

8		10
0	F	2
8		10

2		3
3	C	1
5		6

3		5
3	E	2
6		8

Budget

Activity	Amount
Staff training	50,000 USD
Website development	8,000 USD
Call center establishment	33,000 USD
Media advertisement	42,000 USD
Public meetings and training	68,000 USD
Monitoring and Evaluation	12,000 USD
Total

RiskRegister

Ref	Date Raise	Risk Description	Probability	Impact	Risk Rating	Countermeasures	Responsibility	Review Date
1	6/12/16	Inadequate funds	1	1	Low	Early budgeting, reliable funding sources	Project manager	7/4/17
2	11/12/16	Low taxpayer turnout	2	2	Low	Increase ads, improve website access, email and mobile notification services	Technology staff and analyst	7/8/17
3	11/12/16	Relevance of methods	3	3	High	Ensure efficient implementation, targeted approaches	Project Analyst	22/6/17
4	22/12/16	Time allocation is short	4	4	High	Time management, quick and early feedback, increase manpower	Project manager	14/4/17

QualityPlan

Product	Quality method	Producer	Approver	Review Date	Result	Approval Date
Website	Inspection and performance test	Technician	Project manager and steering committee	11/7/17
Email alerts	Inspection and performance test	Technician	Project manager	11/7/17
Media adverts	Inspection and relevance analysis	Project manager	Steering committee	22/9/17
Public meetings	Outcome analysis	analyst	Project manager	11/6/17
Corporate training	Performance check and outcome analysis	analyst	Project manager	14/8/17
Call centers	Inspection and performance checks	Analyst and technician	Project manager and steering committee	4/9/17

WorksCited

Ejakait, Margaret Adeke. Taxpayer Education And Tax Compliance: An Analysis Of PAYE From The Manufacturing Sector In Kenya: A Case Of Medium Taxpayers Office. Masters Thesis. Nairobi: University of Nairobi, 2011. Document.

Hodges, Yassie. &quotDetailed Guidelines for Improved Tax Administration in Latin America and the Caribbean.&quot Guidelines. 2013.

Mauritius Revenue Authority. &quotMoving strategically towards sustainable growth.&quot Corporate Plan. 2014. Document.

Montana Department of Revenue. &quot2015 Biennium Goals and Objectives.&quot 2015.

World Bank. &quotTechnical Assessment-Revenue Mobilization Program for Results: VAT Improvement Program.&quot Revenue Mobilization Program Report. 2012. Document.