58 263. Report of the Joint Inspection Unit on the revenue producing activities of the United Nations system

Mr. Danies Kawama Chisenda (Zambia). Chief Budget Analyst and Head of Tax Policy Revenue Unit, Ministry of Finance and National Planning.

The Department of Revenue Tax Division reports regularly on the state's revenue sources.

(a) As tariff barriers decline, it is important to find other revenue sources in place of falling trade tax revenue since, in several African countries, such revenue remains a significant part of total revenue.

7. Recognizes that in its recommendation 4 the Unit outlines some general factors that should be considered in connection with the outsourcing of revenue generating activities in the framework of approved outsourcing policies

In developing countries tariff revenue accounts for 10 20 per cent of government revenue.

Sample sources of revenue

Prime sources of revenue

The Internal Revenue Service (IRS) is the revenue service of the United States federal government.

Users can also search for connected transactions and place alerts on the financial activity of specific individuals or entities. In 2003 2004 the Unit contributed to 1,743 investigations, with one revenue authority reporting that intelligence from the Unit assisted investigations that recovered an additional 75 million in tax.

Revenue estimates

Tax revenue

C. Revenue analysis

a Includes Office of Aviation Safety Unit, Budget and Cost Control Unit, Administrative Planning and Policy Unit, Board of Inquiry Unit and United Nations Volunteers Support Unit.

This is a table of the total federal tax revenue by state collected by the U.S. Internal Revenue Service.

Broken down in percentage terms, the revenue generated from the project portfolio of services is estimated at 60.1 per cent revenue generated from direct service provision is estimated at 36.5 per cent and revenue from rental and interest represents 3.4 per cent of total projected 2004 revenue.

FBiH Law on Belonging of Public Revenue

Local administrations and revenue

1993 Zambia Revenue Authority

(b) Revenue producing activities

Previous positions include Director, Division of Treaty Negotiation and Special Projects, Department of Revenue and Director, Division of International Legal Procedure, Department of Revenue.

To gather local revenue in the city of Jowhar, Mohamed Dheere has appointed a Mayor and local staff, including revenue officers.

Includes the Immediate Office of the Director of Administration, Aviation Safety Unit, Budget and Cost Control Unit, Administrative Coordination Unit and Administrative Planning and Policy Unit.

(b) Breadth, stability, predictability and collectability of revenue

Contribution to public revenue generation

Proceeds from revenue producing activities

During the transition to non trade sources of revenue, aid flows, aimed at replacing revenue shortfalls from trade liberalization, could be very useful

Having considered the report of the Joint Inspection Unit on United Nations system revenue producing activitiesSee A 57 707. and the comments of the Secretary General and the United Nations System Chief Executives Board for Coordination thereon,See A 57 707 Add.1.

The main source of revenue is yearly membership fees.

Oil revenue and the macroeconomic impact of oil windfalls

Tax revenue is included for comparison.

(c) Revenue source's protection from adjustment

Revenue from businesses and entry taxes

1994 Zambia Revenue Authority, Board Member

Unit of account

According to WTO, in the mid 1990s, tariff revenue accounted for over 30 per cent of general tax revenue in more than 25 developing countries.

Accurate revenue figures could not be obtained for reasons ranging from lack of authority to disclose them to inaccurate record keeping by some of the revenue agents.

The base unit of currency of the silver kyat (), which was not a unit of value but rather a unit of weight at approximately 16.3293 grams.

Oil accounts for about 98 of Iraq s current export revenue.

Demand for loans was low, leaving it short of revenue.

The determination of customs duties and other foreign trade revenue.

Calculation of total health care revenue expenditure (in millions of KM)

Most of the revenue collected is from the import of khat.

unit, see below )or procedure defined unit (p.d.u.

(b) Timely reporting on revenue and expenditure