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class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">hide</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">From Wikipedia, the free encyclopedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><p><b>Privatized tax collection</b> occurs wherever the state passes on its obligation to collect <a href="/wiki/Taxes" class="mw-redirect" title="Taxes">taxes</a> to private companies or firms in return for a fixed or ad valorem fee. This contrasts with <a href="/wiki/Tax_farming" class="mw-redirect" title="Tax farming">tax farming</a> where a private individual or organization pays off a predetermined tax debt, and subsequently recoups that payment by collecting money from the people within a certain area or business. </p><p>A modern example of a variation of tax farming is the United States <a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">IRS</a> outsourcing of the collection of taxpayers' debts to private debt collection agencies from September 2006. Opponents to this change note that the IRS will be handing over personal information to these debt collection agencies, who are being paid between twenty-two and twenty-four percent of the amount collected. Opponents are also worried about the agencies being paid on percent collected because it will encourage the collectors to use pressure tactics to collect the maximum amount. IRS spokesman Terry Lemons responds to these claims saying the new system "is a sound, balanced program that respects taxpayers' rights and taxpayer privacy." Currently there are other state and local agencies that are using private collection agencies and have not had any problems.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Early_history">Early history</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Privatized_tax_collection&action=edit&section=1" title="Edit section: Early history"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Private tax collection had been tried from time to time in the United States, but a major program to formalize it was tried starting in 1872. In that year, Congress enabled contracts between private citizens and the Treasury Department to collect delinquent taxes for the Internal Revenue Service, with the collector entitled to retain fifty percent of the proceeds. It was found by the House Ways and Means Committee that one of the collectors, John D. Sanborn, used information already brought to light by government employees in his collections, and had listed in one of his contracts the names of every railroad in the United States as being liable to collection of taxes on certain dividends. The episode was called the <a href="/wiki/Sanborn_incident" title="Sanborn incident">Sanborn incident</a>, and was tied to the resignation of <a href="/wiki/William_Adams_Richardson" title="William Adams Richardson">William Adams Richardson</a> as Secretary of the Treasury.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Examples_of_companies_that_collected_taxes">Examples of companies that collected taxes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Privatized_tax_collection&action=edit&section=2" title="Edit section: Examples of companies that collected taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Capita_Group" class="mw-redirect" title="Capita Group">Capita Group</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="Privatization_of_tax_collection">Privatization of tax collection</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Privatized_tax_collection&action=edit&section=3" title="Edit section: Privatization of tax collection"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In essence, privatization of tax collection commenced when governments moved from official assessment of leviable amount of duties and taxes to the procedure of ‘’self-assessment’’ by the assesses.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> In this procedure, the tax-payer calculates his own tax liability and pays taxes based on that. Government verified genuineness of such self-assessment through a process of audit, which may be selective or blanket applied to all tax-payers. </p> <div class="mw-heading mw-heading2"><h2 id="Services_of_PSI_companies">Services of PSI companies</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Privatized_tax_collection&action=edit&section=4" title="Edit section: Services of PSI companies"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1251242444">.mw-parser-output .ambox{border:1px solid #a2a9b1;border-left:10px solid #36c;background-color:#fbfbfb;box-sizing:border-box}.mw-parser-output .ambox+link+.ambox,.mw-parser-output .ambox+link+style+.ambox,.mw-parser-output .ambox+link+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+style+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+link+.ambox{margin-top:-1px}html body.mediawiki .mw-parser-output .ambox.mbox-small-left{margin:4px 1em 4px 0;overflow:hidden;width:238px;border-collapse:collapse;font-size:88%;line-height:1.25em}.mw-parser-output .ambox-speedy{border-left:10px solid #b32424;background-color:#fee7e6}.mw-parser-output .ambox-delete{border-left:10px solid #b32424}.mw-parser-output .ambox-content{border-left:10px solid #f28500}.mw-parser-output .ambox-style{border-left:10px solid #fc3}.mw-parser-output .ambox-move{border-left:10px solid #9932cc}.mw-parser-output .ambox-protection{border-left:10px solid #a2a9b1}.mw-parser-output .ambox .mbox-text{border:none;padding:0.25em 0.5em;width:100%}.mw-parser-output .ambox .mbox-image{border:none;padding:2px 0 2px 0.5em;text-align:center}.mw-parser-output .ambox .mbox-imageright{border:none;padding:2px 0.5em 2px 0;text-align:center}.mw-parser-output .ambox .mbox-empty-cell{border:none;padding:0;width:1px}.mw-parser-output .ambox .mbox-image-div{width:52px}@media(min-width:720px){.mw-parser-output .ambox{margin:0 10%}}@media print{body.ns-0 .mw-parser-output .ambox{display:none!important}}</style><table class="box-Unreferenced plainlinks metadata ambox ambox-content ambox-Unreferenced" role="presentation"><tbody><tr><td class="mbox-image"><div class="mbox-image-div"><span typeof="mw:File"><a href="/wiki/File:Question_book-new.svg" class="mw-file-description"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/50px-Question_book-new.svg.png" decoding="async" width="50" height="39" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/75px-Question_book-new.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/100px-Question_book-new.svg.png 2x" data-file-width="512" data-file-height="399" /></a></span></div></td><td class="mbox-text"><div class="mbox-text-span">This section <b>does not <a href="/wiki/Wikipedia:Citing_sources" title="Wikipedia:Citing sources">cite</a> any <a href="/wiki/Wikipedia:Verifiability" title="Wikipedia:Verifiability">sources</a></b>.<span class="hide-when-compact"> Please help <a href="/wiki/Special:EditPage/Privatized_tax_collection" title="Special:EditPage/Privatized tax collection">improve this section</a> by <a href="/wiki/Help:Referencing_for_beginners" title="Help:Referencing for beginners">adding citations to reliable sources</a>. Unsourced material may be challenged and <a href="/wiki/Wikipedia:Verifiability#Burden_of_evidence" title="Wikipedia:Verifiability">removed</a>.<br /><small><span class="plainlinks"><i>Find sources:</i> <a rel="nofollow" class="external text" href="https://www.google.com/search?as_eq=wikipedia&q=%22Privatized+tax+collection%22">"Privatized tax collection"</a> – <a rel="nofollow" class="external text" href="https://www.google.com/search?tbm=nws&q=%22Privatized+tax+collection%22+-wikipedia&tbs=ar:1">news</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.google.com/search?&q=%22Privatized+tax+collection%22&tbs=bkt:s&tbm=bks">newspapers</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.google.com/search?tbs=bks:1&q=%22Privatized+tax+collection%22+-wikipedia">books</a> <b>·</b> <a rel="nofollow" class="external text" href="https://scholar.google.com/scholar?q=%22Privatized+tax+collection%22">scholar</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.jstor.org/action/doBasicSearch?Query=%22Privatized+tax+collection%22&acc=on&wc=on">JSTOR</a></span></small></span> <span class="date-container"><i>(<span class="date">December 2023</span>)</i></span><span class="hide-when-compact"><i> (<small><a href="/wiki/Help:Maintenance_template_removal" title="Help:Maintenance template removal">Learn how and when to remove this message</a></small>)</i></span></div></td></tr></tbody></table> <p>Pre-shipment inspection (PSI) agencies are companies that carry out physical inspection of the cargo and certify the value of the consignment after verification of the declared price against the ruling international price. Then the Customs authorities calculate the leviable of amount of duties and taxes on the basis of that certified value. This essentially has shifted the critical task of tax assessment to the PSI companies from the Customs inspectors and appraisers who were supposed to ascertain the assessable value of a consignment in accordance with the <a href="/wiki/GATT" class="mw-redirect" title="GATT">GATT</a> Valuation Code. </p> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Privatized_tax_collection&action=edit&section=5" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://biz.yahoo.com/ap/060822/irs_debt_collection.html?.v=2">IRS Moves Ahead on Debt-Collection Plan</a></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.laborradio.org/taxonomy/term/120">IRS Presses Ahead With Privatization of Tax Debt Collections - 09/14/06</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20070402025824/http://www.laborradio.org/taxonomy/term/120">Archived</a> 2007-04-02 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.taxhistory.org/thp/readings.nsf/cf7c9c870b600b9585256df80075b9dd/fd1f76a4af13135185256f17005d0a57?OpenDocument">Historical Perspective: The Unhappy History of Private Tax Collection, by Joseph J. Thorndike</a></span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text">Chowdhury, F. L. <i>Evasion of Customs Duties in Bangladesh</i>, 1992, MBA dissertation submitted to the Monash University, Australia</span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="Further_reading">Further reading</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Privatized_tax_collection&action=edit&section=6" title="Edit section: Further reading"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li>Chowdhury, Faizul Latif, <i>Corrupt bureaucracy and Privatization of tax collection in Bangladesh</i>, 2006: Pathak Samabesh, Dhaka.</li> <li>Hood, Christopher, 'Privatizing UK tax Law Enforcements', <i>Public Administration</i>, Vol. 46, Autumn, 1986.</li> <li>Low, P, <i>Preshipment Inspection Services</i>, World Bank Discussion Paper No: 278, The World Bank, Washington.</li></ul>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?useformat=desktop&type=1x1&usesul3=0" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">Retrieved from "<a dir="ltr" href="https://en.wikipedia.org/w/index.php?title=Privatized_tax_collection&oldid=1253635078">https://en.wikipedia.org/w/index.php?title=Privatized_tax_collection&oldid=1253635078</a>"</div></div> <div id="catlinks" class="catlinks" data-mw="interface"><div id="mw-normal-catlinks" class="mw-normal-catlinks"><a href="/wiki/Help:Category" title="Help:Category">Categories</a>: <ul><li><a href="/wiki/Category:Tax_administration" title="Category:Tax administration">Tax administration</a></li><li><a href="/wiki/Category:Tax_farming" title="Category:Tax farming">Tax farming</a></li></ul></div><div id="mw-hidden-catlinks" class="mw-hidden-catlinks mw-hidden-cats-hidden">Hidden categories: <ul><li><a href="/wiki/Category:Webarchive_template_wayback_links" title="Category:Webarchive template wayback links">Webarchive template wayback links</a></li><li><a href="/wiki/Category:Articles_needing_additional_references_from_December_2023" title="Category:Articles needing additional references from December 2023">Articles needing additional references from December 2023</a></li><li><a href="/wiki/Category:All_articles_needing_additional_references" title="Category:All articles needing additional references">All articles needing additional references</a></li></ul></div></div> </div> </main> </div> <div class="mw-footer-container"> <footer id="footer" class="mw-footer" > <ul id="footer-info"> <li id="footer-info-lastmod"> This page was last edited on 27 October 2024, at 01:45<span class="anonymous-show"> (UTC)</span>.</li> <li id="footer-info-copyright">Text is available under the <a href="/wiki/Wikipedia:Text_of_the_Creative_Commons_Attribution-ShareAlike_4.0_International_License" title="Wikipedia:Text of the Creative Commons Attribution-ShareAlike 4.0 International License">Creative Commons Attribution-ShareAlike 4.0 License</a>; additional terms may apply. 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