Revenue Administration Handbook provides a comprehensive overview of the structure and management of tax and customs administrations, covering topics such as tax policy design considerations that impact tax administration, institutional setup and strategic planning, analyticalcapacities and maturity models, core business processes, and tax sanctions. It also presents pioneering work in the field of digital transformation and how to build data science capabilities, including a roadmap for policy makers and tax officials on how to incorporate and manage disruptive technologies, such as machine learning, into building modern revenue administrations while taking into account their respective maturity levels. This practical manual provides examples from real-life World Bank projects so that policy makers, tax officials, information technology experts, and information and communication technology providers can better understand the needs of revenue administrations to design and implement the most appropriate technology solutions. This reference work is intended to serve as a tool to facilitate the progress and modernization of tax and customs administrations worldwide, and to reach not only tax experts and policy makers, but also other government officials, businesses and academic communities, as well as the larger public, since all are relevant stakeholders with an active role in day-to-day revenue administration operations. ------------------------- “This is a very timely and useful reference for tax practitioners and stakeholders, coming at a time when tax administrators continue to grapple with the challenge of how to accelerate the modernization of technology systems to remain effective in a rapidly advancing and technologydriven business environment.†? MOSES WASIKE, Senior financial management specialist, World Bank “This is an impressive piece of work that pulls together many different strains on tax administration.†? JEFFREY OWENS, Director, Global Tax Policy Center, Vienna University “Applying several technologies discussed in this handbook in an innovative manner will definitely help leapfrog countries to pursue a digital transformation agenda, especially in the areas of efficiency, productivity, and citizen satisfaction.†?

"The Handbook on Tax Administration is a valuable reference tool for tax policymakers, tax administrators and tax students, as well as for those interested in trends and developments in the structure and management of large public organizations."--Back cover.

The 2007–09 international financial crisis underscored the importance of reliable and timely statistics on the general government and public sectors. Government finance statistics are a basis for fiscal analysis and they play a vital role in developing and monitoring sound fiscal programs and in conducting surveillance of economic policies. The Government Finance Statistics Manual 2014 represents a major step forward in clarifying the standards for compiling and presenting fiscal statistics and strengthens the worldwide effort to improve public sector reporting and transparency.

Employer's Tax Guide (Circular E) - The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, and amended by the COVID-related Tax Relief Act of 2020, provides certain employers with tax credits that reimburse them for the cost of providing paid sick and family leave wages to their employees for leave related to COVID‐19. Qualified sick and family leave wages and the related credits for qualified sick and family leave wages are only reported on employment tax returns with respect to wages paid for leave taken in quarters beginning after March 31, 2020, and before April 1, 2021, unless extended by future legislation. If you paid qualified sick and family leave wages in 2021 for 2020 leave, you will claim the credit on your 2021 employment tax return. Under the FFCRA, certain employers with fewer than 500 employees provide paid sick and fam-ily leave to employees unable to work or telework. The FFCRA required such employers to provide leave to such employees after March 31, 2020, and before January 1, 2021. Publication 15 (For use in 2021)

This state-of-the-art handbook approaches the topics of hospitality strategy with an emphasis on immediate application of ideas to current practice. Top hospitality scholars make original contributions with the inclusion of senior level executives input, insights and current best practices. By incorporating the latest research and thinking on various strategic topics with the commentary and insights of successful executives this handbook blends cutting edge ideas and comprehensive reviews of the subject with innovative illustrations and examples from practice. The strength of the handbook is its combination of academic rigour and hospitality application. The handbook will have a clear reference orientation and focus on key topical issues and problem of interest to practitioners and advanced students of hospitality strategy.