In Practice Notes

Managing Risk in Customs - Lessons from the New Zealand Customs Service (April 2010)

The New Zealand Customs Service’s risk management system enables it to manage large volumes of cargo crossing borders with limited resources. This note, the fourth in a series of four on trade logistics reform issues and initiatives, highlights the system’s fundamental principles and processes and offers lessons in reforming trade logistics functions to meet global standards and security requirements.

Developing a Single Window to Facilitate Trade in Senegal (April 2010)

In 1995 Senegal introduced a single window system for electronic trade facilitation as part of a reform agenda to improve the country’s business environment. This note, the third in a series of four on trade logistics reform issues and initiatives, highlights key issues in Senegal’s decision to develop a customized system and offers lessons in managing stakeholder requirements and expectations.

Ghana Leads West Africa in Transit Reform (April 2010)

Since early 2006 Ghana has modified several features of its transit system as part of efforts to improve road-based trade in West Africa. This note, the second in a series of four on trade logistics reform issues and initiatives, highlights these key reforms in Ghana and offers lessons for catalyzing broader transit reform across West Africa and other regions.

Reforming Customs Clearance in Pakistan (April 2010)

Simple, fast, transparent customs clearance procedures encourage trade and the resulting tariffs and related taxes raise government revenue and stimulate economic development. This note, the first in a series of four on trade logistics reform issues and initiatives, discusses Pakistan’s development of a modern single window system for customs clearance and offers lessons from the experience.

Tax Compliance Cost Surveys: Using Data to Design Targeted Reforms (February 2010)

A tax compliance cost survey can provide useful information for the design of reforms to reduce compliance costs and risks for small businesses. This note highlights key findings of tax compliance cost surveys conducted in South Africa, the Republic of Yemen, Ukraine, and Peru that measured the burdens on business. These surveys helped fine-tune the design of reforms to lower costs for businesses and improve their competitiveness.

Providing Incentives for Investment (January 2010)

Are tax incentives effective at attracting investment or a waste of resources? It depends on the policies used and the sector targeted for investments. This Investment Climate IN PRACTICE note consolidates the policy implications of recent research and offers best practices for incentive policy and administration.