A Dignostic Framework for Revenue Administration

J.B.S. Gill

Working Papers from World Bank - Technical Papers

Abstract: A systematic diagnosis of a revenue administration is a prerequisite to developing a successful strategy for its reform. However, given the complexity of tax and customs administration, this is not a simple task. A host of external and internal factors need to be analyzed to uncover the roots of organizational and institutional dysfunction. Also, the diagnosis needs to be done in a participatory manner to build consensus around the causes for inadequate performance and their remedies. This framework enables a step-by-step analysis of the environment, history, resources, strategy, transformation processes, outputs and feedback mechanisms of the revenue administration system, with a view to identifying systemic deficiencies that lead to inefficiency and ineffectiveness in its operations.

Keywords: TAX POLICY; ECONOMIC REFORM (search for similar items in EconPapers)
JEL-codes: H20 H21 (search for similar items in EconPapers)
Pages: 51 pages
Date: 2000
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Persistent link: https://EconPapers.repec.org/RePEc:fth:wobate:472

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