Integrating a Unified Revenue Administration for Tax and Social Contribution Collections: Experiences of Central and Eastern European Countries

International Monetary Fund

No 2004/237, IMF Working Papers from International Monetary Fund

Abstract: During the 1990s, a failure to collect social contributions in Central and Eastern European countries deprived pension schemes of resources needed to meet their obligations. Based on these countries' experience, this paper examines the trend to increase coordination of tax and contribution collections. It sets out the rationale for establishing a unified agency as the best long-term strategy, and discusses policy and administrative issues in implementing this approach. The appendix presents three case studies for Albania, Bulgaria, and Romania, which are establishing a unified revenue administration. Another case study is presented for Sweden, which successfully integrated tax and social contributions collections in the 1980s.

Keywords: WP; tax administration; collection capacity; tax collection; collection function; information technology; Integration; tax/revenue administration; social contribution collection; large taxpayer unit; tax agency; contribution collection; collection process; information return; core tax administration process; assessment purpose; tax withholding; tax administration process; government administration cost; Social security contributions; Tax allowances; Tax administration core functions; Social assistance spending; Central and Eastern Europe; Eastern Europe; Western Europe (search for similar items in EconPapers)
Pages: 51
Date: 2004-12-01
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Citations: View citations in EconPapers (4)

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