Given that making revenue policy is typically the responsibility of elected officials, what are the roles and responsibilities of managers with respect to the administration of taxes and other revenues? Solution 1. Tax policy/appeals. Typical responsibilities: researches and interprets state and federal tax laws, rules and case law in developing technically sound solutions to tax issues; reviews and analyzes protested audit case files and auditor and/or taxpayer positions; advises Commissioners/Department Director and responds to questions regarding appealed issues or tax issues presented to the Board of Equalization; conducts informal appeals conferences with taxpayer, their representatives and audit staff to obtain oral and written testimony regarding protested issues and interpretation and application of statutory and case law; may subpoena witnesses, exhibits, affidavits and other documents; analyzes testimony and prepares report detailing facts of case, applicable laws, rules and case law; drafts administrative decision to resolve cases and establish policy; advises taxpayer and audit staff of policy to be adopted; researches, drafts, and recommends law changes and rules and policy and procedure statements and directives to clarify changes and implement statewide tax policy; negotiates compromise agreements and advises Commissioners/Department Director of potential costs and benefits of litigating cases; prepares/presents Tax Commission/Department\'s position on cases before a State board of tax appeals or the Board of Equalization; advises audit staff of strengths and weaknesses of cases based upon findings and conclusions of law; consults with and advises Commissioners/Department Director, bureau chiefs, staff and/or elected officials on established and proposed tax policy; evaluates tax laws and proposed legislation and determines administrative and fiscal impact on taxpayers and state revenues; testifies as expert witness in public hearings, legislative committees and court; prepares statistical reports quantifying tax strategies and proposed policy changes; may supervise others. 2. Liaison/coordination/training. Typical responsibilities: provides technical assistance and responds to tax inquiries from elected officials, tax professionals, attorneys and the public; coordinates policy changes and implementation with department staff and outside concerns; develops and presents training on tax laws and rules for tax practitioners, attorneys, accountants and commission staff; designs, reviews and updates tax forms and information pamphlets; attends and participates in national tax and Commission/Department Director meetings; makes public presentations before taxpayer, business and special-interest groups. May supervise others. Revenue administrations throughout the world have a mandate to administer and enforce the revenue laws. These laws are extensive in their range and nature, involve many persons and businesses, and generally result .

1. Given that making revenue policy is typically the responsibility of elected officials, what are the
roles and responsibilities of managers with respect to the administration of taxes and other
revenues?
Solution
1. Tax policy/appeals. Typical responsibilities: researches and interprets state and federal tax
laws, rules and case law in developing technically sound solutions to tax issues; reviews and
analyzes protested audit case files and auditor and/or taxpayer positions; advises
Commissioners/Department Director and responds to questions regarding appealed issues or tax
issues presented to the Board of Equalization; conducts informal appeals conferences with
taxpayer, their representatives and audit staff to obtain oral and written testimony regarding
protested issues and interpretation and application of statutory and case law; may subpoena
witnesses, exhibits, affidavits and other documents; analyzes testimony and prepares report
detailing facts of case, applicable laws, rules and case law; drafts administrative decision to
resolve cases and establish policy; advises taxpayer and audit staff of policy to be adopted;
researches, drafts, and recommends law changes and rules and policy and procedure statements
and directives to clarify changes and implement statewide tax policy; negotiates compromise
agreements and advises Commissioners/Department Director of potential costs and benefits of
litigating cases; prepares/presents Tax Commission/Department's position on cases before a
State board of tax appeals or the Board of Equalization; advises audit staff of strengths and
weaknesses of cases based upon findings and conclusions of law; consults with and advises
Commissioners/Department Director, bureau chiefs, staff and/or elected officials on established
and proposed tax policy; evaluates tax laws and proposed legislation and determines
administrative and fiscal impact on taxpayers and state revenues; testifies as expert witness in
public hearings, legislative committees and court; prepares statistical reports quantifying tax
strategies and proposed policy changes; may supervise others.
2. Liaison/coordination/training. Typical responsibilities: provides technical assistance and
responds to tax inquiries from elected officials, tax professionals, attorneys and the public;
coordinates policy changes and implementation with department staff and outside concerns;
develops and presents training on tax laws and rules for tax practitioners, attorneys, accountants
and commission staff; designs, reviews and updates tax forms and information pamphlets;
attends and participates in national tax and Commission/Department Director meetings; makes
public presentations before taxpayer, business and special-interest groups. May supervise others.
Revenue administrations throughout the world have a mandate to administer and enforce the

2. revenue laws. These laws are extensive in their range and nature, involve many persons and
businesses, and generally result in the collection of the vast bulk of revenues needed to support
the state. The revenue administration must be efficient and effective, on the one hand, and fair
and impartial on the other. To achieve these objectives, the revenue administration requires
sufficient autonomy to exercise its powers and responsibilities set out in the revenue laws. It
should be noted that these powers are amongst the most pervasive that any law or statute
provides. As a result, there are usually limits to autonomy and to the extent that the
administration of these laws can be distanced from government.
Autonomy for a revenue administration is reflected in: ? provisions in the revenue laws
(including tax procedures codes and references to institutional or governance issues) ? its
reporting relationships (to the minister of finance, to the financial secretary, etc.) ? its ability to
design and implement operational policy, and ? its organizational structure and operational
responsibilitiesPRINCIPAL ACCOUNTABILITIES
1. Tax policy/appeals. Typical responsibilities: researches and interprets state and federal tax
laws, rules and case law in developing technically sound solutions to tax issues; reviews and
analyzes protested audit case files and auditor and/or taxpayer positions; advises
Commissioners/Department Director and responds to questions regarding appealed issues or tax
issues presented to the Board of Equalization; conducts informal appeals conferences with
taxpayer, their representatives and audit staff to obtain oral and written testimony regarding
protested issues and interpretation and application of statutory and case law; may subpoena
witnesses, exhibits, affidavits and other documents; analyzes testimony and prepares report
detailing facts of case, applicable laws, rules and case law; drafts administrative decision to
resolve cases and establish policy; advises taxpayer and audit staff of policy to be adopted;
researches, drafts, and recommends law changes and rules and policy and procedure statements
and directives to clarify changes and implement statewide tax policy; negotiates compromise
agreements and advises Commissioners/Department Director of potential costs and benefits of
litigating cases; prepares/presents Tax Commission/Department's position on cases before a
State board of tax appeals or the Board of Equalization; advises audit staff of strengths and
weaknesses of cases based upon findings and conclusions of law; consults with and advises
Commissioners/Department Director, bureau chiefs, staff and/or elected officials on established
and proposed tax policy; evaluates tax laws and proposed legislation and determines
administrative and fiscal impact on taxpayers and state revenues; testifies as expert witness in
public hearings, legislative committees and court; prepares statistical reports quantifying tax
strategies and proposed policy changes; may supervise others.
2. Liaison/coordination/training. Typical responsibilities: provides technical assistance and
responds to tax inquiries from elected officials, tax professionals, attorneys and the public;

3. coordinates policy changes and implementation with department staff and outside concerns;
develops and presents training on tax laws and rules for tax practitioners, attorneys, accountants
and commission staff; designs, reviews and updates tax forms and information pamphlets;
attends and participates in national tax and Commission/Department Director meetings; makes
public presentations before taxpayer, business and special-interest groups. May supervise others.
Revenue administrations throughout the world have a mandate to administer and enforce the
revenue laws. These laws are extensive in their range and nature, involve many persons and
businesses, and generally result in the collection of the vast bulk of revenues needed to support
the state. The revenue administration must be efficient and effective, on the one hand, and fair
and impartial on the other. To achieve these objectives, the revenue administration requires
sufficient autonomy to exercise its powers and responsibilities set out in the revenue laws. It
should be noted that these powers are amongst the most pervasive that any law or statute
provides. As a result, there are usually limits to autonomy and to the extent that the
administration of these laws can be distanced from government.
Autonomy for a revenue administration is reflected in: ? provisions in the revenue laws
(including tax procedures codes and references to institutional or governance issues) ? its
reporting relationships (to the minister of finance, to the financial secretary, etc.) ? its ability to
design and implement operational policy, and ? its organizational structure and operational
responsibilities