Legislating for Fair and Effective Tax Collection

Irving Aw, Brendan Crowley, Cory Hillier, Rose Nyongesa, Lydia Sofrona and Christophe Waerzeggers

No 2025/001, IMF Tax Law Technical Note from International Monetary Fund

Abstract: Fair and effective tax collection is critical to the success of any tax system in raising revenue and should be properly legislated. Voluntary payment of taxes by taxpayers is always preferred and should be encouraged and supported by the tax procedure legal framework. However, the law should also provide for protective measures to prevent taxpayers from frustrating tax collection efforts by taking either themselves or their assets out of the tax administration’s reach. As a last resort, the tax administration should be able to compel the recovery of outstanding tax debts from taxpayers or certain third parties through different legislative measures. Such powers should however be complemented by adequate safeguards for taxpayers. This note focuses on the key issues that should be taken into consideration in designing tax law provisions to support fair and effective tax collection.

Keywords: Tax Collection; Legislation; Protective Measures; Compelled Recovery; Tax Liens; Installment Arrangements; Crisis Events; clearance mechanism; penalties regime; tax procedure; tax law provision; clearance certificate; tax rulings regime; IT system; Tax administration core functions; Tax arrears management; Tax law; Collateral (search for similar items in EconPapers)
Pages: 24
Date: 2025-03-18
New Economics Papers: this item is included in nep-acc and nep-pbe
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