Revenue Administration: A Toolkit for Implementing a Revenue Authority

Maureen Kidd and William Joseph Crandall

No 2010/008, IMF Technical Notes and Manuals from International Monetary Fund

Abstract: This technical note presents a toolkit for implementing a revenue authority. This toolkit is a guide with a series of operational modules designed to assist countries when they implement a “revenue authority” to administer their tax and customs operations. It provides a definition of Revenue Authority (RA), a brief history of the concept, terminology, identification of key research documents, and a discussion on increasing autonomy in public institutions. It also presents a review of why countries choose the RA model for their revenue administration.

Keywords: TNM; enabling legislation; human resources; RA implementation; civil service; information technology; reform program; Revenue Authority; revenue administration; governance; tax compliance; autonomy in tax administration; accountability; tax; customs; permanent secretary; project management; minister of finance; RA law; accounting entity; country RA law; key management; government control; Semi-autonomous revenue bodies; Institutional arrangements for revenue administration; Tax administration core functions; Customs administration core functions; Africa (search for similar items in EconPapers)
Pages: 113
Date: 2010-05-20
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Citations: View citations in EconPapers (2)

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