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Intervention-logic by asafwewe

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Intervention-logic

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									            Intervention logic                 Objectively verifiable             Sources and means of          Assumptions
                                               indicators of achievement          verification
Overall    - To create a business friendly     - Endorsement by the               - Commission progress
objectives environment in the country,         Commission that the PRO is in      reports.
           clear and efficient revenue         line with EU requirements and
           collection administration           blueprints and standards.          - DG TAXUD
           through strengthening the
           administrative capacity of the      - Improved compliance.
           Tax Administration.
                                               - Increased revenues.

Specific    - The project purpose is to        - Improved strike rate of cases.   - Internal PRO reporting      - Strong support by PRO
objective   contribute to the                  - Improved monetary results.       systems.                      management.
            implementation of the reform       - A decline in reported cases.     - PRO statistical
            process by improving the                                              information.
            capacity of the Tax
            Inspectorate for Corruption
            Prevention and its
            transformation into a modern
            inspectorate serving the
            society, enjoying the public
            confidence, applying the best
            practices of the European
            Union in there daily work
Expected    Result 1:       Clearly            - Analysis of how the current      - Regular projects reports.   - Acceptance of the
results                     defined     and    structure can be improved.                                       recommendations by the
                            developed                                             - Evaluation report.          PRO.
                            organizational
                            structure, rules                                      - EU Commission               - Availability of
                            and procedures                                        assessments.                  resources and sufficient
                            required      to                                                                    absorption capacity.
                            implement the                                         - Benchmarking against the
                                -2-


            tax                                                EU Fiscal Blueprints.   - Availability of
            investigation,                                                             resources to operate
            corruption                                                                 effectively.
            prevention
            functions,
            which          is
            relevant to the
            EU
            requirements.

Result 2:   Tax Servants - Number of staff trained in the
            in the General corruption prevention techniques.
            tax
            Inspectorate
            Department,
            Tax
            Inspectorate
            for Corruption
            Prevention and
            at     relevant
            offices at the
            regional
            branch offices
            acquire      the
            necessary
            knowledge and
            understanding
            (including
            through study
            visit) of the
            systems     and
            processes     in
                                   -3-


            regards      to
            special
            investigations.

Result 3:   Established        - Functional case selection
            system       and   system identifying highest risk
            developed
            criteria for tax   - Case selection system
            fraud selection    generating above an 80%
            for     criminal   successful hit rate.
            prosecution, as
            well          as   - Audit methods specifically
            methods and        designed for corruption
            instruments for    prevention cases.
            prevention and
            detection     of
            tax fraud.


Result 4:   The areas of - Systems and procedure
            tax            development in line with EU
            assessment,    Fiscal Blueprints.
            audit      and
            enforcement
            meet the Blue
            prints
            requirements

Result 5:   Established      - Number of Double Taxation
            effective        Agreements utilized in corruption
            network      for prevention cases.
            international
                                                  -4-


                           cooperation on
                           tax fraud and
                           fiscal    blue
                           prints
             Result 6:     Strengthen the     - Number of staff from different
                           cooperation        stakeholders trained on policies
                           between     the    and procedures to fight
                           PRO and all        corruption and tax evasion.
                           other
                           stakeholders
                           involved     in
                           fighting    tax
                           evasion


Activities   Activities under Result 1                                                                     - Activities are
                                                                                 - Training assessment     supported by PRO staff.
             1.1.   Advise and support in     - Increased personnel.             questionnaires.
                    the development of an     - Improved job descriptions
                    adequate                  leading to quality outputs.        - Training feedback.
                    organisational            - Audit methods resulting in
                    structure, rules, and     identification of increased        - HR reports.
                    procedures in the Tax     number of high risk cases.
                    Inspectorate        for                                      - Strategic plan.
                    Corruption Prevention
                    in terms of staffing,                                        - Performance standards
                    staff requirements, job                                      report.
                    descriptions and main
                    functions.                                                   - PRO instruction.
                                    -5-


Activities under Result 2
                                - Effective Implementation of a
2.1.   Transfer knowledge new rulebook.
       on the systems and
       procedures in EU
       member             state
       administration
       through assisting in
       preparation of the
       Rulebook             for
       conducting of special
       investigations, and
2.2.   Transfer knowledge - Identification of key initiatives
       on the systems and implemented.
       procedures in EU
       member             state
                                - Study tour to be conducted with
       administrations
       through one targeted a focus on international best
       study visit mainly practice.
       focused      on     best
       practices in the area of
       special investigations;
Activities under Result 3    - Implementation of a risk
3.1.   Development        of identification system producing a
       methods          and high ratio of successful audits.
       instruments       for
       prevention       and - Increased number of protocols
       detection of fraud, with Government Institutions
       including             whereby third party information
       investigation of best is shared.
       practices        and - Increased number of finalized
                                      -6-


      development             of fraud cases.
      methods               and - Increased financial results.
      instruments            for
      prevention            and
      detection of fraud;
3.2   Train civil servants in
      Tax    Administration - Number of trained PRO staff on
      (and MF if applicable) criminal investigations.
      on:
         Specialized
          training          on   - Number of trained PRO staff in
          criminal               the area of identification of tax
          investigation     in   evasion.
          cases of tax fraud;
         Specialized
          training in the area
          of identification of   - New techniques/methods for
          tax         evasion    investigation implemented;
          through indirect
          audit methods;
         Developed
          techniques/method
          s for investigation    - Number of trained PRO staff on
          e.g. of origin of      EDP auditing.
          assets based on
          asset declarations;
         Specialized
          training on EDP
          auditing in tax
          fraud cases            - New audit plan implemented.
                                   -7-


Activities under Result 4
4.1.   Assistance in the
       process of developing
       a collection, control
       and        enforcement - Risk systems and new audit
                               methods implemented Fiscal
       strategy provided;
                               Blue Print requirements;
4.2.   Fraud indicators and
       audit         standards
       developed,      revised
       and implemented in - Training needs analysis
       light of the Fiscal conducted.
       Blue              Print
       requirements;           - Number of on-the-job training
4.3.   Training         Needs interventions conducted.
       Assessment
       conducted;
4.4.  Relevant on-the-job
      training provided.  - Brochure developed for mutual
                          assistance and exchange of
                          information.
Activities under Result 5
5.1.   Prepared materials for
       training     of    tax
       administration
       employees on mutual - Number of contact persons
       assistance        and trained.
       exchange            of
       information;           - New approach developed and
                              implemented.
5.2.   Training of contact
                                  -8-


       persons;
5.3.  Participation in the
      development of an
      approach to provide
      information in regards
      to the fiscal blue - Number of trained PRO staff
                             and all other stakeholders
      prints.
                             involved in fighting tax evasion.
Activities under Result 6
6.1.   Organization          of
       training/workshop
       with PRO staff and all
       other     stakeholders
       involved in fighting
       tax evasion, e.g. State
       Commission           for
       Prevention            of
       Corruption, Financial
       Policy within the
       Ministry of Finance,
       Public    Prosecutor's
       Office,     specialised
       judges dealing with
       the this field etc. to
       discuss        relevant
       policies            and
       procedures.

								
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