Analysing revenue information-II

Tax administration advances, though continuing improvement remains paramount

This month we focus on income tax administration. We begin with how the officers’ workload has changed. First the derivation. Officers’ workload in year t is the sum of undisposed assessment cases in year t-1 plus new cases of current year t. ITD’s Table 1.8 (not reproduced here, last published in 2017 and this table was discontinued in 2018) reports data on: (1) year-beginning workload or “total” cases; and (2) year-end disposed cases. We converted this to: (3) undisposed cases; and (4) year-beginning “new” cases, as follows. For 2013-14, (1) is 30,456,681 and (2) is 19,924,496. Thus, the difference, (3)