Integrating the Collection of Social Insurance Contributions and Personal Income Taxes

International Monetary Fund

No 2021/008, IMF Technical Notes and Manuals from International Monetary Fund

Abstract: This technical note addresses the following questions: • What are the main ways in which different countries assess and collect personal income tax (PIT) and social insurance contributions (SIC) liabilities (Section I)? • What is the case for transferring responsibility for a country’s SIC collection from its social insurance agency(ies) to its tax authority (Section II)? • What changes does such integration of collection functions involve (Section III)? • Are there any lessons from international experience to guide such reforms (Section IV)? • How to build on these lessons when planning a transfer of collection functions (Section V)? • Are there any beneficial alternatives to full integration of functions (Section VI)?

Keywords: collection function; collection model; collection of social insurance contributions; publication order; tax authority; SIA audit visit; Personal income tax; Tax allowances; Social assistance spending; Income; Compliance costs (search for similar items in EconPapers)
Pages: 24
Date: 2021-08-10
New Economics Papers: this item is included in nep-ias, nep-isf and nep-pbe
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