Tax Administration in Small Economies

International Monetary Fund

No 2010/006, IMF Technical Notes and Manuals from International Monetary Fund

Abstract: This technical note analyzes tax administration in small economies. Choosing the right organization structure is a key component of any program of tax administration reform and modernization. It creates a solid platform from which all other enhancements can follow. Organizations and agencies involved in providing advice to governments on modern tax administration have developed principles that should drive decisions on organization structure. This note describes the general principles of tax administration organization. Characteristics of tax administration in small and microeconomies are also elaborated.

Keywords: TNM; tax; administration; tax administration; government; taxpayer; organization structure; small and micro economies; organizational models; trade taxes division; operations unit; core tax; tax organization; tax administration organization chart; tax operations unit; tax administration organization structure; tax department; operations policy; Tax administration core functions; Administration in revenue administration; Taxpayer services; Tax type organization; Auditing; Middle East; East Asia; South Asia; Asia and Pacific; Eastern Europe (search for similar items in EconPapers)
Pages: 12
Date: 2010-05-10
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