The Exclusion Of E Commerce - 3835 Words

AN ANALYSIS OF THE EXCLUSION OF E-COMMERCE FROM THE GENERAL RETAIL SALES TAX Ryan Van Olst PUAD 631-002 A NEED FOR REFORM The inclusion of e-commerce within the general retail sales tax (GRST) would generate substantial revenue, broaden the tax base, reduce distortions, and better accomplish the intended purpose of the consumption tax: collecting revenue from total final consumption. Although Congress has not yet successfully passed legislation to this effect, such legislation is imperative to the continued use, growth, and viability of the GRST to generate state and local revenue. EVALUATING THE TAX BASE: THE GENERAL RETAIL SALES TAX The exclusion of the vast majority of online sales and services from the base of the GRST has significantly reduced state (and to a lesser extent, local) government revenue. Before an assessment can be made of the implications of excluding online purchases from the GRST, it is necessary to understand the importance of the tax base eroded by this exclusion. The GRST is intended to be a broad-based tax on final consumption. The U.S. uses the retail tax extensively, preferring it over alternatives like the Value Added Tax used by many other countries. As revenue from selective excise taxes has declined over the last 25 years, tax revenue from the GRST and companion use tax has become more important than ever. 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Forward Strategy Queensland Health Payroll †MyAssignmenthelp.com

Question: Discuss about the Forward Strategy Queensland Health Payroll. Answer: Program Information Program name: Queensland Health Payroll Forward strategy for payroll system The project characteristics of the forwarding strategy for the Queensland Payroll system are implementation of system, phased delivery of features on fortnightly basis, analysis of changing business requirements, and upgrading of software based on the requirement. The justifications for these characteristics are: The requirements of the system may not be 100% clear at the beginning and the project may demand certain changes or additions that can be incorporated with phased deliveries The system once implemented cannot be considered as always catering to needs of the changing business environment and thus, a continuous analysis and upgrading would be needed thereafter(KPMG , 2012) Governance and decision-making The project characteristics of the governance and decision making for the Queensland Payroll system are adapted governance framework, ownership structure, leadership engagement, working relationships, and roles and responsibilities of key project stakeholders. The justifications for these characteristics are: A governance framework would be needed which is adopted for the payroll portfolio Ownership structure, leadership engagement, and working relationships between people working on the project would ensure that right decisions are taken and project progresses smoothly. Key stakeholder requirements are important to cater to while taking decisions and thus, their roles and responsibilities have to be clearly understood(Walker, 2013) People and change The project characteristics of the people and change needed for the Queensland Payroll system are project manager, software developer and company employees. The justifications for these characteristics are: Project manager would ensure that all the needed activities are completed within budget and in time for the development project Developers would execute the coding activities to build the software Actual users of the system would be the employees of the company and thus, their potential usage would affect the development and implementation plan(Danilewicz, 2016) Funding The project characteristics of the funding needed for the Queensland Payroll system include costs of development, operations and improvement of the system. Justification of these characteristics is that the Funding should be sufficient to get all tasks completed and the resulting operations should be able to cover the costs(Fargo, 2015). The Participants Forward strategy for payroll system Owner CEO of the Queensland Government is the owner of the project Designers The designers of the system are the stakeholders who would suggest development and improvement ideas Contractors The contractors of the project would be the project manager who would understand stakeholder requirements and developers who would be incorporating the required changes as demanded by the stakeholders(VRINCUT, 2012). Governance and decision-making Owner Owner of this process would be the group leader who would be taking care of major decisions related to project governance Designers The designers of the system are the stakeholders who would suggest development and improvement ideas Contractors The contractors of the project would be the project manager who would assist top management in decision making through delivering project insights(Waterhouse, et al., 2009) People and change Owner The Project head of the company would be responsible for managing people and changes in the project Designers The designers of the system are the employees of the company who would suggest development and improvement ideas Contractors The contractors of the project would be the project manager who would bring change in the organization and would manage the people involved in the project as well as cater to the needs of the staff(Goldratt Cox, 2004) Funding Owner Project sponsor is the owner of the project Designers The designers of the system are finance manager and administrative staff who would be identifying needs and provisioning funds Contractors The contractors of the project would be the finance manager who would get the needed funds approved and the accounting staff who would be disbursing the funds needed(Chang, et al., 2011) The Negotiation Interaction Process Forward strategy for payroll system For forward strategy for the payroll system, the negotiating position recommended is understanding the structure of the organization, analysing its system, and provide upgrades based on the needs for resolving problems and incorporating improvements. Governance and decision-making For improving payroll, a four year program involving workforce management, business management, financial management, business improvement, and governance would be taken considering the project cost of $82 million(Too Weaver, 2014). People and change The award structure used in QH would be studied and would be simplified as it can have a significant impact on costs and performance of the payroll system. Any organizational changes would bring in changes in the functions of the payroll systems which would make the system more stable. As the architecture would affect the change management and communication between staff, these changes can bring in direct improvements in communication between people(GOI, 2010). Funding The key drivers of the project cost are minimum requirements delivery cost, maintenance and rectification cost, system enhancements, and improvement costs. Decisions would be taken for each of these components on whether they have to be funded and what fund should be allocated to each(HM Treasury, 2007). The Negotiation Methods Forward strategy for payroll system For negotiating forward strategy, communication methods would be used between the project manager and the staff to negotiate on needs for improvements and upgrades. Governance and decision-making Negotiation for governance and decision making would be done by exchange of arguments between people so that a coordinated behaviour can be achieved to improve the utility of each(KERLER, 2005). People and change For negotiating people and change, communication would be carried out between people along the lines of operating and delivery models and attempts would be made to build trust in people on the payroll system by demonstrating consistent and measureable improvements continuously. For people to accept changes, tangible benefits of the changes would be demonstrated(Casey, 2004). Funding Funding shortfalls against the needs for improvements and current requirements of the system would be communicated to the sponsor to negotiate on getting the funding for taking care of the future expenditures. The Outcome Forward strategy for payroll system The outcome of negotiation would be identified features or upgrades that would bring improvement in the payroll system. Governance and decision-making The outcome of negotiation on governance would changes in the organizational structures for better governance and decision making People and change The negotiations would reveal the challenges faced by employee while communicating with the system such that change requests may be placed for resolving the issues Funding Negotiation on funding would ensure that the company is able to gain profits post developments such that the development initiatives are justified(Pieterse, et al., 2012) References Casey, A. E., 2004. The ABCs of Negotiation, s.l.: Community Catalyst, Inc.. Chang, A. S.-T., Shih, J. S. Choo, Y. S., 2011. Reasons and costs for design change during production. Journal of Engineering Design , pp. 275-289 . Danilewicz, D., 2016. Strategic Planning in the Payroll Department, s.l.: NYU Langone Medical Center. Fargo, W., 2015. Payroll Strategies Advance Training, s.l.: 2002. GOI, 2010. Change Management for e?Governance Projects, s.l.: Government of India. Goldratt, E. Cox, J., 2004. The Goal: A Process of Ongoing Improvement.. Great Barrington, MA: North River Press. HM Treasury, 2007. Project Governance:a guidance note for public sector projects, s.l.: HM treasury. KERLER, M., 2005. HOW DECISION-MAKING PROCEDURES CREATE GOOD GOVERNANCE: TECHNICAL REGULATION IN THE EUROPEAN UNION, Bamberg, Germany : Otto-Friedrich-University. KPMG , 2012. Review of the Queensland Health Payroll System, s.l.: Queensland Health. Pieterse, J. H., Canils, M. C. Homan, T., 2012. Emerald Article: Professional discourses and resistance to change. Journal of Organizational Change Management, pp. 798 - 818. Too, E. G. Weaver, P., 2014. The management of project management: A conceptual framework for project governance. International Journal of Project Management, p. 13821394. VRINCUT, M., 2012. PROCESS QUALITY MANAGEMENT TOOLS WITH APPLICATIONS IN PROJECT MANAGEMENT. BUCHAREST, ROMANIA , INTERNATIONAL MANAGEMENT CONFERENCE, pp. 1120-1127. Walker, I., 2013. The Queensland Health Payroll System Commission of Inquiry, s.l.: Queensland Government. Waterhouse, J. M., Keast, R. L. Brown, K. A., 2009. Governance and negotiation: context revisited, s.l.: Queensland University of Technology.