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Field
Intervention (Hidden)
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Before
In the control sections, the taxation process will correspond to 'business as usual': tax notifications emitted based on the current valuation roll, with possible adustments as per the normal process.
In fiscal year 2020, tax notifications from the new system will be distributed in the treated sections, while tax notifications from the current system will be distributed in the control sections. The two types of tax notifications should not be visibly different from the taxpayers' perspective. The payment processes will be identical in treatment and control.
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After
Program description:
1-The tax administration informs the municipality that a census will begin in its area
2-The municipality is in charge of naming a local fiscality commission and conducting sensitization activities in targeted areas. The sensitization campaigns vary across municipalities, but include for example: banners and/or flyers, informing neighborhood delegates, loud-speaker messages, announcement at the mosque, neighborhood meeting.
3-The tax administration conducts the property tax census in all treated sections of the municipality. The agents work by teams (multiple agents per section), and use the new application on tablets. The agents are of three types: i. tax administration civil servants (within these some stem from the local tax office, and others from the general office); ii. contractees hired for the program by the tax administration; iii. civil servants and contractees of the municipality which are mobilized to support the tax administration in census activities.
4- Tax administration officials who manage the field agents monitor the activties, can ask for backchecks and contact taxpayers to obtain further information. They validate the information collected in the field using the Web application. They may input extra data in the system if they have information on taxpayers at the office (ID number, phone numner, etc).
5- Tax notifications are prepared with some basic data cleaning steps, such as removing those with no owner name.
6- Tax notifications from the old system are distributed in all areas (business as usual), by the Treasury. The Treasury receives tax notifications from the tax administration in its headquarters, then sorts them and sends them to each of the 4 treasury offices in the region for distribution. We equip Treasury agents with tablets configured with a very basic questionnaire allowing to geolocalize and count tax notification distribution.
7- Newly registered taxpayers receive information SMS from the tax administration and the treasury about upcoming tax notifications.
8- Tax notifications from the new system are distributed in the treated areas. Through data cleaning and fuzzy matching on name and addresses, sorting is done for cases where an owner was already in the old system.
9-Taxpayers come pay their tax at the local Treasury offices. This is done similarly (and in the same Treasury offices) for treated and control sections.
10-In parallel, taxpayers may visit the tax administration to ask questions or file complaints.
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