As global recovery continues to struggle to gain its footing, the aftermath of the financial crisis is still visible in the Caribbean. Islands within the Caribbean are continually looking for more efficient ways to raise revenue through taxation whilst reducing deficits. In recent times, governments in the Caribbean have introduced the Value Added Tax (VAT) to modernize their tax system, increase revenue and reduce budget deficits. Tax administration reforms have also been undertaken more recently. These administrative reforms have focused on establishing a headquarters division to improve strategic planning and supervision capabilities by:
- Reorganizing operations by type of taxpayer and to increase the focus on larger taxpayers;
- Building capacity in core areas (taxpayer service, audit, collection);
- Reengineering business processes to move towards automation;
- Applying a risk-based approach to manage compliance
- Increasing transparency and accountability.
Organization structures have also become increasingly important as concerns relating to accountability, responsibility and transparency within organizations have been raised. Governments are seeking ways to improve operational results while increasing transparency and accountability within their Ministries and departments. The organization structure of the tax administration is a key component in these efforts. The goal of the IRD reform is to improve the productivity of the Department.
The Inland Revenue Department (IRD) embarked on its Reform Initiative in 2015. Technical Assistance (TA) has been provided by Caribbean Regional Technical Assistance Centre (CARTAC), however the Project lacked Project Management Procedures and methodologies. The IRD Reform Project can be deemed to have met its objectives, however, if a more Project Management methodologies had been employed, some of the setbacks that are being experienced now could have been avoided.
The Final Graduation Project’s general objective was to create a Project Management Plan to accomplish Objective 1 of the IRD’s Reform Project which looks at re-organizing the IRD along functional lines. The specific objectives were:to develop a scope management plan describing clearly all the work required to complete the project; to develop a time management plan to manage the timely completion of the project; to develop a cost management plan to determine and adequately budgeted for all project costs so that the project is completed within the approved budget; to develop a quality management plan to provide guidance and direction on how quality will be managed and validated throughout the project; to develop a Human Resource Management Plan to establish project roles, responsibilities and the skills required to manage and complete the project; to develop a risk Management Plan that identifies risks and risk responses to decrease the likelihood of their occurance during the Project; to develop a communication management plan to define the communication strategies for the effective management of stakeholder communication needs; to develop a Procurement Management Plan to guide the purchasing of goods or services required by the project; to develop a stakeholder management plan to determine the proper identification and management of the project stakeholders.
The methodology used for this research was a combination of Quantitative, Qualitative, Analytical and Descriptive. The main sources used to gather information included a review of meeting minutes, review of findings and strategy document prepared by the Consultant and interviews with Management. ‘Guide to the Project Management Body of Knowledge (PMBOK) 5th Edition’ also aided in the development of the IRD Reform Project Management Plan and the subsidiary plans.
In conclusion, the IRD should use Project Management methodology and principles for the development of future projects. The absence of a Project Charter and welldeveloped project plans was one of the critical components absent in the IRD Reform Project. Therefore, it is imperative that the Project Management Plan with all its subsidiary plans be developed, as it will provide the framework for executing the project ensuring that stakeholder expectations are met and the Project completed within the constraints of scope, time and cost. Utilizing Project Management methodologies will provide the IRD with a roadmap that would lead to project completion in the most efficient and effective manner. With a well-defined project charter and scope for its Project the IRD will narrow its focus, reach desired goals and achieve project objectives within specific time and cost constraints.
It is being recommended that for future IRD Projects, particular emphasis should be spent on developing the Project charter and defining the Scope of the Project. The IRD must engage in extensive planning at the beginning of any future project. The planning process will provide clarity of Scope and direction for the team and its members. The IRD should also ensure that a qualified Project Manager is engaged to manage its projects and a Project Team is established to provide support with the management of the project. It is also critical for the IRD to consider what resources would be needed to complete the project to eliminate the potential of discontinuing the project due to lack of resources. It is also recommended that proper recording and storage of minutes and all documents related to any project for future review should be maintained in a central location. A lessons learned component should be part of the Projects closing report.
Finally, the IRD should ensure that all relevant Governments Agencies and major stakeholders who would be critical in the decision-making process be engaged from the inception of the Project.
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http://www.uci.ac.cr/Biblioteca/Tesis/PFGMAP1847.pdf
