Revenue Administration Reform in Middle Eastern Countries, 1994-2004

Jean-Paul Bodin and William Joseph Crandall

No 2005/203, IMF Working Papers from International Monetary Fund

Abstract: The paper provides an overview of revenue administration reforms implemented in Middle Eastern and North African countries over the past decade with IMF assistance. Although reforming tax and customs administration is neither quick nor simple, several countries in the region have embarked on comprehensive programs of reforms to modernize their revenue administration, and encouraging progress has been achieved. Experience shows that there are many challenges to be faced and that critical requirements need to be met, including political commitment, strong leadership, willingness to abandon ineffective practices; and establishment of reform projects with clear mandates, agreed objectives, and realistic timeframes.

Keywords: WP; administration; country; tax administration; tax; VAT; Revenue; customs administration; value-added tax; Middle Eastern country; tax administration organization; IMF's revenue administration advice; modernized revenue administration; revenue administration area; income tax administration; transition Customs administration; IMF's revenue administration assistance; tax authorities; reform programs; Tax administration core functions; Customs administration core functions; Value-added tax; Income and capital gains taxes; Middle East (search for similar items in EconPapers)
Pages: 48
Date: 2005-10-01
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Citations: View citations in EconPapers (3)

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