Ingeniería del Proyecto 1 Instalaciones.

Training and supervision are closely related to the points discussed above. The level and type of needed training depends on the methodology, sample, contrac- tor’s capacity, type and size of the survey, and so on. Training should focus on the weakest points of the selected contractor, but it is also important to have realistic expectations. Similar surveys have been done in countries with extremely low levels

How to Conduct a Tax Compliance Cost Survey 31

of available survey capacity, and in such cases it is important to concentrate on basic training and to have realistic expectations.

For example, the local tax accountant who helped design the questionnaire should participate in the training to ensure that the interviewers understand all the terminol- ogy and can, if needed, explain what is required to interviewees. The lead trainer should be the project manager from the contracted company. In addition, the survey expert should bring experiences from similar projects in such training sessions. The level of the survey expert’s involvement depends on the capacity of the survey con- tractor. For instance, if the contractor is an established, high-capacity survey company, the survey expert can only bring experiences from similar surveys to training sessions. But in cases where the contractor’s capacity is low, the survey expert may play a much more active role.

It is preferable to avoid the “training of trainers” option—that is, a situation where regional superiors are trained in a central location and then train interviewers spread around the country. In cases where a “training of trainers” scheme is unavoid- able (due to budget constraints, the size of the country, and other factors) close supervision of training becomes even more important.

The whole survey process should be actively supervised, meaning that it is not enough just to read progress reports, but it is of crucial importance to recognize prob- lems if and when they occur and to actively participate in resolving them. For example, one of the most frequent problems with TCCSs and similar surveys is sampling short- comings that stem from the poor quality of the available sampling frame. Some strata may contain very few businesses—the best example is the group of large business taxpayers—and low response rates may cause the need to change the sampling frame. In this case it is usually the survey expert who suggests and approves such a change.

Levels of communication in training and supervision should be opposite. While it is important to directly train as many of the contractor’s staff and interview- ers as possible, during supervision it is crucial to use a single point of contact to avoid mixed messages. However, if specifi c problems occur during survey execu- tion, they should be resolved directly with the person in charge of the specifi c task (for example, if the problem is related to fi eldwork it should be worked out with the fi eldwork manager; if it is related to data processing, it should be resolved with the data analyst).

3.8 Survey Report

The content and format of the fi nal output should be adapted to overall project needs. As noted, the survey is just a tool in a larger project, and its outputs should be tailored to project needs. It is important for the whole TCCS team to discuss and

defi ne the required outputs at the beginning of the project. It is important to have realistic expectations about outputs coming from the survey contractor. The con- tractor’s capacity should be taken into consideration when outlining the format and content of the fi nal output it is supposed to deliver.

As an example, surveys like a TCCS are frequently executed by market research companies, and in this case their output should be limited to their expertise. It is unrealistic to expect them to have specifi c expertise about tax policy and com- pliance. It is recommended that their output be limited to what may be called a technical report. This report is a standard survey report analyzing data collected in the survey that limits its coverage to technical survey fi ndings (differences between certain groups of respondents, correlations, and the like, including standard charts) and does not try to generate specifi c analytical conclusions related to tax policy.

TCCS survey projects frequently hire (or have on their teams) specialists in the fi eld who write what may be called an analytical report. This report takes the survey fi ndings and adds analytical value to them by adding explanations and recommenda- tions. This report could be written by the local tax accountant, other members of the larger tax team, or both.

When planning a TCCS, its outputs should be carefully defi ned. Deliveries from the contractor should be clearly specifi ed, and one of them should be continued support to the TCCS team even after the technical report has been written. Planning should also cover the communication channels between the contractor and eventual users of its report, primarily the expert(s) writing the analytical report.

Finally, outputs from the survey contractor should also include a cleaned, labeled database in English (and, if the analytical report will be produced locally, in the local language); a set of tables (according to a pre-agreed data analysis plan); and the program script used to produce these tables. That way, even when the survey contractor’s tasks are completed, the TCCS team can perform specifi c additional analysis. Basic data analysis usually includes a set of cross-tabulations with the main demographic variables, question-specifi c cross-tabulations, and testing for statistical signifi cance (where possible). Additional, more specifi c analysis is usually part of the second round of analysis and is usually triggered by a review of the results from the fi rst round.

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Chapter 4: How to Use Survey