informal systems that new PEFA PI 2) will resist this change. Evidence of special payment procedures being used, and how prevalent. Degree of under-collection in customs and excise admin.: prevalence of under-invoicing; smuggling; use of ASYCUDA system Transparency of tax expenditures Degree of tax evasion? Evidence this is increasing or decreasing. How well tax evasion is prosecuted Degree to which revealed misconduct in PFM is prosecuted. Reform record Success breeds success: Record of PFM reforms: good/bad? DFID 2001, p.42 the reforms No. of on-going reforms in same or related Tommassi, 2010 contemplated should be area? realistic in terms of past No. of which are compatible? Length of experience and their reform commitment by the present relationship to other government? reforms. Colonial heritage Some systems more Anglophone/ Andrews 2010 centralized than others, francophone/ give MOF more power soviet/other in directing reform; Degree of pol. engagement and oversight has historical roots. Degree of fiscal The strength of the % of taxes from non-mineral, non external Andrews,2010, development or the sources p.37 “fiscal state”, degree to which taxes are collected from the popn., enhances
informal systems that will resist this change. new PEFA PI 2) Evidence of special payment procedures being used, and how prevalent. Degree of under-collection in customs and excise admin.: prevalence of under-invoicing; smuggling; use of ASYCUDA system Transparency of tax expenditures Degree of tax evasion? Evidence this is increasing or decreasing. How well tax evasion is prosecuted Degree to which revealed misconduct in PFM is prosecuted. Reform record Success breeds success: the reforms contemplated should be realistic in terms of past experience and their relationship to other reforms. Record of PFM reforms: good/bad? No. of on-going reforms in same or related area? No. of which are compatible? Length of reform commitment by the present government? DFID 2001, p.42 Tommassi, 2010 Colonial heritage Some systems more centralized than others, give MOF more power in directing reform; Degree of pol. engagement and oversight has historical roots. Anglophone/ francophone/ soviet/other Andrews 2010 Degree of fiscal development The strength of the “fiscal state”, or the degree to which taxes are collected from the popn., enhances % of taxes from non-mineral, non external sources Andrews,2010, p.37