Other functions of government via Tag cloud for functions of government.





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Look up #cofog0112 for recent online news and announcements on #cofog0112 - Financial and fiscal affairs (CS).

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  • Target guidelines at actors at different levels in the Societal Architecture, or in function maps of country social capital wikis.
  • Be aware of the Sustainable development goals (#SDGs) that matter for this function of government, and explain what each actor should do to achieve them.

What value orientations matter for this function?

For persons:
A person may be reluctant to pay taxes

For organizations:

(Internationally operating) organizations may move income to countries where tax duties are minimal.

For the function in a territory:

What are feasible objectives & options for delivering this function of government? Taking into consideration dependencies on the country's resource endowments, what options exist to achieve which objectives for this function of government?

Ensure that all are equally treated and contribute a fair share of the tax.

Put the resources "pooled for the public good" to the best possible use; try to minimize the tax burden as much as possible.


Gaps and diagnostics: What goes wrong and why?

Gaps can be articulated with respect to a result framework or the Sustainable development goals (#SDGs). One must take into consideration the level of scope, and its level of development (in a peer group).

In the diagnostics we must also clarify cause-effect relationships in a diagnostic hypothesis.javascript:;


Common regimes


What guidelines can be formulated for delivering this function of government?

The guidelines for actors at the various level of scope had better be informed by a Theory of Change that is aligned with a strong diagnostic hypothesis for the function of government.


Meso: Tax Justice Network; Asia Pacific Community of Practice on Managing for Development Results


Notes:

  1. Public private partnerships which may involve cooperatives1 may offer suitable models for delivering certain functions of government! What are (open access) best practices? What are workable public-private boundaries in delivering this function?
  2. The level of scope in guidelines is reflected in the socio-technical level of roles. Each role must be defined in one of Pico roles, Micro roles, Meso roles or Macro roles. When a role is referenced here, its definition page should also contain a link to this page.

Resources

For each function of government a substantial number of online resources are available. Some of these resources are listed here. Additions can be suggested in comments, or posts using #cofog0112.



Resource links
#a4i2a - II.A. Domestic public resources including IMF policy paper: Financing For Development - Revisiting the Monterrey Consensus (July 2015)
Convention on Mutual Administrative Assistance in Tax Matters (OECD webpage with further links)
The Resource Governance Index (RGI) measures the quality of governance in the oil, gas and mining sectors of 58 countries (Revenue Watch Institute)
Addressing Base Erosion and Profit Shifting by OECD Centre for Tax Policy and Administration (Febr. 12, 2013)
Paul Jorion: Stewardship of Finance Chair at VUB (2012-13, Brussels) (lectures on YouTube)
Taxes Infographics, by Visual Loop (Pinterest pinboard)
Paying Taxes 2013 The Global Picture
Slippery Negotiations: The Give and Take of Oil Contracts in Foreign Countries (Knowledge@Wharton, November 20, 2012)
Taxation and redistributive proposals: Oil-to-Cash: Fighting the Resource Curse through Cash Transfers (Center for Global Development); An extended country-by-country reporting standard. A policy proposal to the EU (Publish What You Pay, Norway)
Blueprint for Prosperity: How South Sudan's new laws hold the key to a transparent and accountable oil sector (Global Witness, Nov. 29, 2012)

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