Policy implementation.The internal Revenue Service - Essay Example

Policy implementation Introduction Implementation of policy is a lengthy process that requires the corporation aswell as coordination among all stakeholders. The state is charged with the responsibility of ensuring that there is smooth implementation of policies that have been developed by key policymakers in order to promote the living standards as well as ensuring well structured state operations. Since it holds constitutional responsibility for the provision of taxation process to its citizens, the state plays more than just the intermediary role traditionally studied in implementing federal taxation policy. The implementation of any federal policy requires that the state consider the interests of bureaucrats, politicians, and special interest groups at the federal, state, and local level whose input and posturing provides complexity to the process as they respond to federal taxation policy implementation process. In this connection, the Internal Revenue Service is at the best position to implement tax credits policy in Rhode Island owing to the fact that it is very much familiar with the operations of the tax system of the entire nation. Below is a brief explanation of how the agency carries out its operations. The internal Revenue Service The implementation of the tax policy in Rhode Island is best implemented by the Internal Revenue Service (IRS) which is responsible for the collection of taxes as well as implementation and enforcement of the Internal Revenue Code which is the domestic part of the statutory tax law that operates in the entire United States. The code is organized into topics, subtitles and sections which cover all forms of taxes ranging from income taxes, payroll taxes, estate taxes, excise taxes to payroll taxes. It also bears the procedures and administration forming to be implemented by the Internal Revenue Service. The IRS usually publishes tax forms which it offers to taxpayers so that they can select and use them to calculate and report their federal tax obligations. In addition the body publishes a range of forms for its own internal use which include form 3471 and 4228 used to process income tax returns. IRS also issues administrative rulings such as revenue rulings and private letter rulings together with publishing of internal revenue bulletin which contains various IRS statements outlining any changes that members of the public need to be informed about. Formal pronouncements are made through the Revenue Procedures which are aimed at informing the taxpayers on the tax errors. The Internal Revenue Manual describes the clerical procedures for the process of planning and auditing tax returns in inner detail. Techniques of control The top-down approach of policy implementation clearly makes a distinction between policy formation process and its execution. The approach argues that setting up of policies is more of a political process than a technocratic process. The policies are then passed over to the subordinate level which is charged with technical, managerial as well as administrative responsibilities of ensuring that the policy document is actualized. For this approach to be successful, there need to be maximum support from the interest groups and the legislature. The policy document needs to be clear and reasonably consistent with the set objectives as well as ensuring that there are no changes in socio-economic conditions that derail the process. There need to be good coordination and communication among the stakeholders. The bottom-up approach is based on the recognition that the subordinate level staffs plays a very active role in the implementation process and may actually amend the policy document in favor of the entire process. It further views the implementation process as an interactive process involving various stakeholders. The principle-agency theory of policy implementation considers the relationship between the principal and the agent in which the principle specifies outlines the process to the agents and monitors the progress closely (Anderson, 261). Other techniques of control that will be used to ensure full implementation of the policy on tax credit in Rhode Island is through direct supervision and observation. This can be achieved by ensuring that small businesses receive tax credits in order to facilitate their quick operations. The Internal Revenue Service officials need to take a record of all businesses that should be granted tax credits and to follow up on them to ensure that their tax burden is reduced. The officials need to obtain first hand information so that they can have a clear understanding on the operations of the policy. IRS need to adopt promotional technique which will aim at creating public awareness on tax credit and the need to embrace it in order to keep off any divergent views that may cause distraction in the implementation of the policy. This will further ensure that the business persons are encouraged to support the tax agenda of the government. The public need to be properly educated on how the policy will be of benefit to them as well as encouraging business development in the entire state. Obstacles during the implementation process (a) Policies are bound to change in the process of their implementation. (b) Changes in the pre-conditions to the implementation process are likely to derail the process of implementation. (c) It is difficult to make a distinction on the influence of individuals and different levels of government on policy decisions and their consequences. (d) It is difficult to effectively evaluate the effects of the policy. (e) The process is likely to be affected by lack of adequate time and sufficient resources. Recommendations aimed at reducing the obstacles (a) Allocating sufficient resources and time for the implementation process. (b) Procedures need to be established to ensure that the effects of the policy are evaluated properly. (c) Flexibility during the formulation of the policy to ensure that any changes during the implementation process are well taken care of. (d) Roles need to be clearly assigned to various people involved in the implementation process so as to prevent cases of confusion arising from people not knowing their actual roles. (e) Allowing adjustments for changes in pre-conditions which include proper planning in order to handle such cases as when they arise. Work Cited Anderson, C L, and Janet W. Looney. Progress and Public Policy. Lanham [Md.: Lexington Books, 2002. Print. Read More