INCREASED REVENUE FOR DEVELOPMENT

EVALUATION WAS COMPILED THROUGH COOPERATION BETWEEN PERSONNEL FROM SEVERAL GOL MINISTRIES AND USAID. STATISTICAL DATA ON INPUTS, OUTPUTS, AND REVENUES WERE COLLECTED. DEVELOPMENT BUDGET EXPENDITURES AND POSITION PAPERS ON ALL ASPECTS OF THE PROJECT WERE ALSO CONSULTED. THE PROJECT IS BASICALLY ON TARGET. THE USAID/IRS TAX ADVISORY TEAM IS DOING AN EXCELLENT JOB, AND THE MINISTRY OF FINANCE IS RECEPTIVE TO RECOMMENDATIONS CONCERNING IMPROVEMENT IN THE REVENUE COLLECTION PROGRAM. REVENUES HAVE INCREASED BY 22.9% OVER THE FIRST YEAR OF THE PROJECT. THE FOLLOWING PROGRESS IS NOTED. 1)TWO MIDDLE MANAGERS HAVE BEEN TRAINED IN THE US AND AN ADDITIONAL 3 ARE PROPOSED FOR FY80. 2)TAXPAYER REGISTERS HAVE BEEN UPGRADED. OVER 8200 REAL ESTATE APPRAISALS AND REAPPRAISALS WERE EXTRACTED FROM FIELD BOOKS AND THE TAX OBLIGATIONS HAVE BEEN UPDATED. HOWEVER PROGRESS HAS BEEN HAMPERED BECAUSE OF A LACK OF GOOD BASIC RECORDS. 3)CONCERNING THE URBAN FISCAL CADASTER, DRAFTING EQUIPMENT HAS BEEN PURCHASED, AND DRAFTSMEN WILL BE TRAINED IN PREPARATION OF BLOCK AND LOT MAPS. 4)DEVELOPMENT OF A CROSS-REFERENCE PARCEL/OWNER TAX ROLL IS UNDERWAY. 5)DISCUSSIONS ARE UNDERWAY WITH APPROPRIATE MOF OFFICIALS CONCERNING REORGANIZATION OF THE INTERNAL TAX OFFICE. TWO OUTPUTS ARE PROPOSED FOR ADDITION TO THE LOGFRAME. UNPLANNED EFFECTS INCLUDE: 1)INCREASED ACTIVITY BY THE MOF TO STRENGTHEN THE REVENUE AND FINANCE LAW AND TO PROVIDE GREATER AUTHORITY TO COLLECT ON DELINQUENT ACCOUNTS; AND 2)THE TREND TOWARD ACTIVE RECRUITMENT OF BETTER QUALIFIED PERSONNEL.