In this second part the author (A) continues to report findings from Project Zacchaeus where the author (A) analyses the performance of HM Revenue & Customs (HMRC) as the national tax collection authority for the United Kingdom according to a set of quality criteria defined in Part 1. Whereas Part 1 examined how HMRC sets its priorities and deploys its resources, Part 2 examines the competence of HMRC by comparison to another national tax collection authority, namely the US federal tax collection authority, the Inland Revenue Service (IRS). The IRS and HMRC are compared in terms of their number of employees, annual budgets, tax collected and number of Customers managed. The technique of What-If Scenario Analysis is then applied to illustrate the results of the comparison.
Prof. Dr. Bilal BİLGİN