Good Practices for Tax Administration Management of Domestic Tax Disputes

Michael Hardy, Alison Lendon and Juan Redondo Sanchez

No 2026/010, IMF Technical Notes and Manuals from International Monetary Fund

Abstract: Disputes between taxpayers and tax administrations are inevitable and should be managed as a core function of tax administration. A well-functioning dispute management system protects government revenue, supports voluntary compliance, and sustains community trust in the legitimacy of the revenue system. This Technical Note and Manual provides a practical framework for managing domestic tax disputes that is fair, timely, and independent manner, grounded in clear legal foundations and supported by sound governance, capable staff, and effective systems. It describes a three-stage formal framework: administrative review, tribunal appeals, and court appeals, and the complementary role of alternative dispute resolution. It also addresses taxpayer rights and obligations, governance, oversight, transparency, staff capability, and performance monitoring. Adaptable to civil-law and common-law systems, it offers worked examples, key performance indicators, and country case studies.

Keywords: tax administration; disputes; objections; tribunals; governance; compliance; dispute management; IMF Technical Notes; unit staff; tribunal appeal; performance indicator; dispute management unit; Tax administration core functions; Auditing; Tax Administration Diagnostic and Assessment Tool (TADAT); Taxpayer charter (search for similar items in EconPapers)
Pages: 52
Date: 2026-08-18
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