Efficient Revenue Administration

Richard Highfield

Chapter 21 in The International Handbook of Public Financial Management, 2013, pp 453-479 from Palgrave Macmillan

Abstract: Abstract This chapter addresses issues associated with the conduct of efficient revenue administration operations. The operation of a tax system gives rise to three different types of costs: deadweight loss (i.e., the impact on economic efficiency resulting from existence of a tax), compliance costs and administrative costs (i.e., costs incurred by government to administer the tax system). This chapter is concerned principally with the last of these. The term “efficiency” is viewed primarily from the perspective of ensuring an optimal flow of outputs (e.g., revenue, numbers of taxpayers) to government for a given level of administrative inputs (i.e., public sector funds).

Keywords: International Monetary Fund; Social Security Contribution; Compliance Burden; Social Security Contribution; Revenue Authority (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-31530-4_22

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DOI: 10.1057/9781137315304_22

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