If you are a minister, you are subject to some tricky income tax and Social Security tax rules. We'll point out:How your income is taxed; how to claim an exemption from self-employment tax; how to get a tax-free parsonage allowance; limits on deductions if you get a tax-free allowance; where to report your income; and deductions that you can easily overlook.There are some instances where revenue estimation- and collection-related functions have been contractd out from the designated revenue authorities. One of the success stories is Singapore, where the government sets annual revenue collection targets in consultation with the revenue authority headed by the Finance Ministry and the latter is responsible for collections. Despite significant reforms in the past, our tax system has not given high yields. Our present priority should be to build up our existing system with reforms-quick changes don't always pay off. So, it may be too early to think about contracting out tax collection.
