1990 1991

This official account of the crisis in the Persian Gulf traces the Canadian Forces commitment to the Gulf region in response to Iraqi aggression in 1990-1991. Written by two officers who served in the Persian Gulf during the period of hostilities in 1991, this official account is the fruit of four years of detailed research. Based upon their personal experiences, numerous interviews, and unrestricted access to official papers, they have produced a candid account of value for both the military professional and the interested civilian. In January 1991, the Chief of Defence Staff authorized the Director of History to post Major Jean Morin as field historian to the staff of the Commander, Canadian Forces Middle East (Commodore Ken Summers). It was the first time since the Korean War that a historical officer had been posted to the staff of a Canadian commander overseas.

This is the eleventh edition of How Ottawa Spends .Like previous editions, it focusses on particular departments and policy initiatives of the federal government. This year's edition also deals with some of the internal management issues that have emerged as important in the government's quest for efficiency and productivity. Beyond evaluating past actions, the book is intended to offer informed comment on prospects for the future in the areas it explores. This is the second edition since the re-election of a Conservative majority government in November 1988. We now have an opportunity to assess the direction of the second Tory agenda. It seems important to start this assessment by asking some very basic questions: Is there a discernible government agenda? To what extent can we see similarities and differences in the direction of Conservative initiatives when we compare their first and second terms? What accounts for any similarities and differences that emerge? What are the implications of the direction of government initiatives? These questions are given broad treatment in the book's first chapter, which focusses largely on the February 1990 Budget and the federal Estimates for the 1990-91 fiscal year. That analysis is intended to set the stage for the more specific discussions of the federal agenda which follow.

Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-assessment. Many tax administrations have introduced self-assessment principles in the income tax law but the legal authority is not being consistently applied. They continue to rely heavily on “desk” auditing a majority of tax returns, while risk management practices remain largely underdeveloped and/or underutilized. There is also plenty of opportunity in many countries to enhance the design and delivery of client-focused taxpayer service programs, and better engage with the private sector and other stakeholders.