The Ethiopian Revenue And Customs Authority

The Ethiopian Revenue And Customs Authority Before I identify the extent to which the Ethiopian revenue and customs authority move from a gatekeeper style of compliance management to a more risk-based management style, it is necessary to coat the key objectives of the authority. The key objectives of the authority are commonly facilitation, control and then achieving an appropriate balance between trade facilitation activities and regulatory controls. Thus, the authority has been implementing different risk- based management styles to apply efficient and effective controls in order to fulfill the responsibility to collect revenue, implement trade policy ,safeguard the public ,manage the increasing international trade and tourism, reduce custom personnel and offer trade facilitation to legitimate traders, travelers and carries. The ultimate objectives of the authority is creating compliance and voluntary tax payer and collecting tax and duty from the economy by applying legitimate and modern tax system. If so, the authority bel ieves that it is must to have techniques styles which are- risk based compliance management rather than gatekeeper style of compliance management to achieve the above objectives of the authority effectively and efficiently. Thus, the authority is applying different risk based compliance management techniques from time to time. Especially, since the authority introduced business process re-engineering to reform its controlling techniques from gatekeeper compliance management to risk based compliance management styles. Then, it necessary to define why need manage risk? The concept of organizational risk refers to the possibilities of events and activities occurring that may prevent an organization from achieving its objectives. Such as providing the international trading community with an appropriate level of facilitation, and ensure compliance with the organizations laws such as licensing requirements , valuation provisions ,rules of origin duty exemption regimes, trade restrictions and security regulations, as well as the potential failure to facilitate international trade. Thus, like any other organization, the authority need to manage its risks. This requires the systematic application of management p rocedures designed to reduce those risks to ensure that its objectives are achieved as efficiently and effectively as possible. This leads the authority to reform its management styles to risk- based compliance management style from gatekeeper compliance management styles. As a whole, the authority reforms all most all its managing styles from the traditional gatekeeper management style to risk based compliance management styles. The authoritys managing styles are characterized by identification of potential risks with resources being directed towards high risk areas and minimal intervention in similarly identified low risk areas. Relatively the pre business process reengineering reformation, authoritys managing style was characterized by indiscriminate custom intervention or a regime of 100% checks. Similarly, payments of duties and other taxes are a pre requisite for customs clearance and such clearance is invariably withheld until all formalities and real-time transaction checks completed. This compliance managing style was a gatekeeper managing style in which the authority was using as managing style for so many times till the authority internalized business process reengineering to all its organizational structure and administration style as a who le. The Authority has been changing its a compliance management styles to risk based management from the traditional 100 percent document check and physical examination except with too much rare random and arbitrary of the authority intervention which could not characterized the authorities a compliance management style to be gatekeeper style. Thus, it is possible to estimate the authority to what extent does it move from gatekeeper style of compliance management to a more risk based management style. The authority internalized different new risk based management approaches to its managing style for its effective and efficient objective achievement. Before I define the different new approaches applied by the authority, it is necessary to define the two styles of compliance management. The first one is the risk based compliance management style which characterized by the identification of potential risks, with recourses being directed towards high risk area and minimal intervention in similarly identified low risk areas in order to deliver legitimate, moderate and fast service to traders, collect the revenue effectively and efficiently, facilitate the transaction and safeguarded the public. Thus, such regimes adopt strategies that break the nexus between physical control over goods and a traders revenue liability, and permit customs clearance to be guaranteed prior to the arrival of ergo. Whereas the gate keeper style of compliance management style is characterized by indiscriminat e customs intervention or a regime of 100 percent cheek. Similarly payment of duties and other taxes is a pre request for customs clearance under the gate keeper model and such Clearance is invariably with held until all Formalities and real-time transaction checks are completed. If such style of compliance management is used as a key techniques of compliance management in the current time, in which the trade volume and complexity is increasing rapidly, the authority could not be efficient and effective in different purposes, such as trade facilitation, delivery legitimate and moderate client service, safeguard the public and collection of revenue. This is the key reason to the authority to reform its compliance management style from gatekeeper compliance management style to risk based management style. From the new approaches of compliance management applied by the authority some are listed below. A. Self assessment: in which the value add tax (vat) registered trader declare its input tax and output tax to the authority monthly In a way that the trader keeps its own financial recorders during his /her transaction and then declared to the authority in order to pay if there is tax payable and to forward credit or refund if there is credit according to the tax and duty regulations and laws of the authority. Here the focused point is not the self declaring but the system by itself is risk based compliance management style because if the authority is uncertain with some points of the traders declaration or if there are a potential risks with trader, the authority assure the uncertainty or risk through Audit by the authoritys auditors. If we look this against the risk based compliance management pyramid it leads us to the compliance assessment that could help the authority to facilitate the day to day transaction of the traders and the need to control the traders and the trade itself, and also it could identify information of compliance and non compliance being the authority gather different financial recordings from the trader as a result this could help the authority to select potential risks, low risks and compliance or non-compliance profiles. The other point is that the authority could investigate (audit) the industry, traders, manufacturers, importers and whole salers when they are suspected. B, Applicable dates for determination of duties and taxes:-The applicable date for determining customers duties and taxes is as follow:- For goods imported: the date when the customers declaration is accepted. This by itself could assure pre arrival assessment, clearance and fast release of imported goods during their arrival in custom control which could be classified in to risk based compliance management style because the authority could intervene if there is any potential risks with arrived goods before release is approved. For goods carried by passengers: the date of customs clearance. This could compare with the risk based compliance management pyramid it leads us to client service in which the client could get fast and immediate service by the authority accompanied by cooperation and consultation of the authority to the client. The authority expected to deliver fast and legitimate client services. But it has not to be risky to the authority revenue collection and the public security. In such cases the authority gives the service based on the risk level of the imported goods by the passenger. C, Administrative settlement of custom offences:- The authority settle custom offences, other than those relating to contraband or involving above 25% or birr 500,000 of the payable duties and taxes, administratively by taking due account on the nature of the offences and their impacts on the interests of the public and government. According to this, custom offences administrative settlement the authority keeps the importer profile to identify the intention of the offences by the importer if it is deliberate or not in a way that risk based management to identify compliance and non-compliance to enforce non-compliance using administrative discretion. According the profile of importers offences, the authority levies different administrative actions starting from persuasion- formal warning-penalty with regard their difficulties, offence times and if or not the importer committed the offence deliberately. The administrative settlement of custom offence in the authority start to contribute a remarkable result to the import and export facilitation of the country, revenue collection of the government and prepare a profile that could help to identify compliance and non-compliance. An appropriate legislative frame work is an essential element of any regulatory regime, because the primary role of custom is to ensure compliance with the laws as identified in the above pages regardless of the compliance management approach that it is supporting, the legislative frame work must provide the necessary business law for the achievement of the range administration has chosen to adopt. For ex sample, an appropriate bases in law mast exist to enable customs to break nexus between its physical control over internationally trading goods and revenue liability (that is, custom duty and other taxes) such goods may attract. This does not necessary imply, however, that such differentiation must be explicitly addressed in relevant statutory provisions. For example, if legislation itself is silent on the relationship between customs control over cargo and revenue liability sufficient scope is likely to exist for administratively flexible solutions to be implemented. underpinned by relevant legal provisions , the various elements of administrative and risk management frame work employed by customs essentially reflect the underlying style of compliance management being pursued by the administration with an increasing use of risk management principles as the administration move away from traditional, risk averse gatekeeper style of compliance management to more risk based approach. The available technological frame work represents an enabler that, while not critical to the achievements of a risk management style, service to significantly enhance an administration ability to adopt such styles. Thus, the authority applies a technological information system centrally to reform the traditional gatekeeper style of compliance management which the legislative base provides for a one size fits all approach compliance management to a risk based management style in which the legislative base provides for a flexible and tailored solutions to enable relevant risk management administrative strategies to be implemented. The legislative base recognizes responsibilities for both government and the trading community in achieving regulatory compliance. This could provide logical frame work for demonstrating how various types of risk based strategies, including non enforcement strategies such as self assessment, may be used to effectively manage compliance. Fundamentally to this approach is the need to provide the commercial sector with the ability to comply with custom requirements. This involves establishing an effective legislative base and an appropriate range of client service strategies,(including effective guidelines).Such strategies are necessary to provide the commercial sector with the means to achieve certainty and clarity in assessing liabilities and entitlement. This is the reason why the authority is reforming its means of communication electronically from the traditional way of communication. Thus, this could also recognize res pective responsibilities of government and industry of the country and sanctions for non compliance. From the technologies that the authority internalized to its organizational structure is tin integration system which is the one and the moderate technological advancement that could help the authority to give the tin number to all registered clients similarly and use to have different supporting information of the trader, importers, whole seller, enterprises and other business entities country wide. This could minimize different level of risk that could appear in the gatekeeper compliance management style relatively. Such technological advancement provides the trading community with electronic as well as paper based reporting, storage and authentication. Such previsions could enable regulators to relay on commercially generated data to the greatest extent possible. As well as appropriate communications and information technology to provide for automated processing and clearance ar rangements. Regulators could achieve maximum integration with commercial system of the country that the authority needs to facilitate transactions as much as possible. The authority is applying different new approach of compliance management style to its operational and administrative structure to achieve the above specified key objectives of the authority. It could be said that the authority is getting a point full results by applying the above specified new approach of compliance management that aimed to reform traditional gatekeeper style of compliance management to risk based management style is almost organizational wide working approach for different purposes supposed by the authority . Even though some drawbacks are occurring with applying the new approach of compliance management, the authority is working day to day to reform its compliance management approach as much as possible. From this it is possible to estimate to what extent does the authority moved to adopt risk based compliance management styles and applying different new approach of compliance management style through organizational reformation. To conclude, in assessing the level of compliance, custom should encounter two situations: compliance and non compliance. The non compliance spectrum ranges from innocent mistakes blatant fraud. If the errors near to the fraudulent end of the spectrum, some form of sanction will need to apply, including administrating penalties or in more several cases, prosecution and license revocation. Before determining the need for or nature of, a sanction, however, it is important to identify the true nature of the risk by establishing why the error has occurred. For example, the error may be the result of a control problem within the company due to flawed systems and procedures or it may be the result of a deliberate attempt to defraud. It also may be that the relevant legislation is unclear or the administrative requirements are ambiguous. The type of mitigation strategies that custom should employe to ensure future compliance will depend on the nature of the identified risk. Unless the error is fraud to be international, it may be appropriate to address systematic problems within the company or to provide the company with advice on compliance issue or provide formal clarification of the law and regulations of the authority through binding rulings or other means. In this regard it is important to recognize that different solutions will be required to address honest mistakes on the one hand, and deliberate attempts to evade duty on the other. Effective risk management is central to modern customs operations, and provides the means to achieve an appropriate balance between trade facilitation and regulatory control. To manage risk effectively, the authoritys administration must gain a clear understanding of the nature of risks to the achievement of its objectives and device practical methods of mitigation those risks. Finally, there needs to be a demonstrated commitment from the highest level of the organization structure to support the transition to risk based approach compliance management.

How to format a hard drive :: essays research papers

How to Format Your Hard Drive You had a long day at work; the traffic is bumper to bumper on the freeway. You are almost home and you get pulled over and cited a speeding ticket. You finally get home and get on your computer to research some lawyers to get out of that speeding ticket and your computer seems to be not acting right. Well it is time to format the hard drive. If you are like most computer owners, you understand how frustrating and expensive a computer can be. Taking your computer to the repair shop and paying high technician fees can be a thing of the past. Follow my directions and you will not ever have to worry about keeping your computer running again. Before you begin, you need to have a computer and a basic understanding of how it operates. You will need a few 3.5-inch floppy disks, a startup disk, and an operating system disk. The startup disk is a disk that was made especially for your computer. It tells the computer what hardware it has and which type of operating system is going to be installed. The operating system disk is, for most personal home computers, Microsoft Windows. Today the Windows versions would most likely be Windows 95, Windows 98, Windows 98 S.E., Windows ME, Windows 2000, or Windows X.P. If you have the floppy disks, the startup disk and the operating system disk then you are ready for the next step. Now, you need to decide which (if any) information you do not want erased. This information will be saved on a 3.5-inch floppy. To save on a 3.5-inch floppy you need to insert the disk into the skinny hole on your tower making sure to keep the shiny side down. The drive that you inserted the disk into is called the A-drive. After your disk is inserted into the A-drive open the file you wish to save. Click on the word file and a drop down menu appears. On the drop down menu you will see a list of options. Click on save as. Another window will open and ask you where you would like to save the file and what you would like to name it. Type the name of the file and click on A-drive 3.5 floppy. Do this with everything that you do not want to lose. When you have finished saving, take a deep breath.

Evaluate the Organization’s Involvement and Responsibility

Motivation and Empowerment Evelyn Hamilton, Aaron Pobleh and Regina Taylor CJA/474: Managing Criminal Justice Personnel November 26, 2012 Instructor: Pam McIver The term motivation and empowerment is a universal concept that is hoped to work towards the good of any organization. Motivation and empowerment does not come from rewards to employees but instead, recognition, responsibility and advancement. Leaders who are effective in motivating and empowering their staff have acquired a great achievement, which can increase efficiency, and self development of skills and abilities.When employers are concerned about the welfare and needs of their staff, this provides trust among staff. The purpose of this paper is to compare motivation and empowerment, define the components of empowerment, analyze the implications of empowerment and delegation in a criminal justice organization and analyze the role of trust in personnel issues. Compare motivation and empowerment Motivation and empowerment are two words that are very popular in every workplace. Generally when one mention motivation, everyone would think it is what employer gives their employees, unfortunately, motivation in the workplace goes way far beyond that.Motivating your employees gives them authority to do more work for you and do it better. According to businessdictionary. com, motivation is both internal and external factors which desire and energize people to become committed to a job, role, or subject, or to strive to reach a goal. While empowerment is management practices which allow the sharing of information, power, and rewards with employees so that they can take initiative, and make decision to solve problems, and improve themselves as well as enhance their performance (www. usinessdictionary. com). Everyone need to feel empowered regarding their work ethic on the job or being assertive in life challenges and changes, but without the key elements of self-motivation, assertiveness and the ability to ma ke good decision how would they be able to motivate others. Mangers of an organization should show through their behavior and actions how provide the necessary skills to be productive and efficient. This in turn will produce happier employees. Define the components of empowermentIn order to be an effective leader a person would need to be empowering by those below them and therefore allow them to take initiative on their own. A leader that has poor management skill fails to empower anyone underneath him. For example, an office manager as well as a beginner officer within the work place or in the field must feel good about performing on their own and not feeling they will be overly scrutinized regarding their errors. They must not fear the aftermaths or punishments for taking individual decision making.When this happens, employees began to shun management for fear always doing something wrong. Employers should provide positive communication to their staff (National Empowerment Center ). There was a research designed to examine the concept word of empowerment in this programs sponsored by multiple examiner of the criminal justice it was first anticipated to create a working definition. After research the â€Å"elements of empowerment were identified, including access to information, ability to make choices, assertiveness, and self-esteem. Empowerment has both an individual and a group dimension (Tom Roger, 2011).This research studied participants in self-help programs for people with no self-motivation and the need for encouragement. At the beginning of the study,† it was stated numerous of the individuals involved empower in their research. It’s obviously the important theory concerning the essential to defining meaning of empowerment as part of the development. Although it â€Å"recognized that empowerment had elements in common with such concepts as self-esteem and self-efficacy, these concepts did not fully capture what was considered a distinc tiveness about empowerment† (Tom Roger, 2011).In an earlier â€Å"debates empowerment was† considered â€Å"complex, multidimensional concept, and that it described a process rather than an event†. It was never â€Å"believe that an individual had to display every quality on the list in order to be considered† empowered (Tom Roger, 2011). Analyze the implications of empowerment and delegation in a criminal justice organization Today the style and practices of police leadership is changing rapidly. The term shared leadership is one being used by many police chiefs all across the country.They believe that this approach to management by sharing power and influence to individuals within the organization, who are otherwise hierarchical unequal, will view their leadership as a leadership which looks at the broader aspect of giving authority to employees which will allow them to make decisions, solve problems, and be held accountable for their actions (Mussellwhi te, 2007). Whenever officers are empowered they become dedicated to their jobs. Because they are given the skills, resources, authority, opportunity to be motivated and committed to their jobs, roles, or duties.Something which is refers to as being dedicated. Employees empowerment in a police department which delegate assignments, allow officers to take responsibility of their jobs results. It also allows them to make decisions about it. When officers are delegated with responsibilities, it makes them think in decision making, take control, behave, and take actions responsively, because they know that they will be held accountable for their actions. Police departments that apply employee empowerment create an environment in which their officers are empowered, productive and are happy in their jobs.Such police departments do not limit their employees to information (Heathfield, 2012). Analyze the role of trust in personnel issues. The role of trust in personnel issues involves how em ployees relate and respond to their employer. For example, if an employer is more concerned about getting the job done employees will pick up on that and will respond to their employer in a negative way. But when employers’ show that they truly care about their employee’s well being they will respond in a positive way. It would be in the organizations best interest for employers to take time to get to know their employees.Employers should empower their staff by allowing them to make important decisions in reference to their day to day duties. This will cause employees to respect their employers which will also lead to trust. When employees trust and respect the organization they will do the best possible work they are capable of doing. This in turn will lead to accountability on the part of the employee (Mussellwhite, 2007). When an employer gains the trust of their staff, they will know how to motivate each individual person for the best outcome of the organization.Em ployees understand that no organization is a perfect organization. When employees know and feel important to the organization, respect and trust will deepen. Respect and trust will take an organization to higher creativity and increased efficiency (Forbes. com, 2009). Positive communication is the cornerstone to empowerment and trust within an organization. When employers take the time to consider their staff opinions and feedback on daily operations, this can cause higher productivity and increase efficiently. Employers should share information about the organization with their staff.This provides for a clear picture of how the organization is progressing or not progressing. This also produces trust among employees because employers trust their staff (Mussellwhite, 2007). Conclusion In conclusion, this paper compared motivation and empowerment, defined the components of empowerment, analyzed the implications of empowerment and delegation in a criminal justice organization and analy zed the role of trust in personnel issues. Motivation and empowerment is about providing production and management guidelines to employees and then allows them to operate in an independent manner.Empowerment and delegation within the criminal justice system involves sharing power and influence to individuals within the organization, who are otherwise hierarchical unequal. This leadership looks at the broader aspect of giving authority to employees which will allow them to make decisions, solve problems, and be held accountable for their actions. The components of empowerment are about communication, feedback and productivity. Employees should be trained properly so that trust is gained through empowerment.A motivated and empowered employee will respect and trust the organization which will lead to accountability and responsibility. Leaders can gain great achievement when they effectively motivate and empower their staff into self development of skills and abilities. References Chris Musselwhite, 2007. Inc. Motivation=Empowerment; retrieved on November 22, 2012 from www. inc. com/resources/leadership/articles/20070801 Employees Empowerment: How to Empower employees. Retrieved on November 22, 2012 from www. humanresources. about. com/od/employeeempowerment Empowerment in the Workplace ttp://ezinearticles. com/? Empowerment-in-the-Workplace&id=6541445 Make sure your employees trust you or else. Forbes. com 2009. Retrieved from http://www. forbes. com/2009/03/23/trust-respect-employees-leadership-managing-blanchard. html. National Empowerment Center Article www. power2u. org/articles/empowerment/workingdef. html Susan Heathfield. 2012. What is Empowerment; Retrieved on November 22, 2012 from www. businessdictionary. com/definition/empowerment. html What is Motivation; Retrieved on November 22, 2012 from www. Businessdictionary. com/definition/motivation. html

Definition and Examples of Double Superlatives in English