The Reform of Tax Administration

Anthony Pellechio and Vito Tanzi

No 1995/022, IMF Working Papers from International Monetary Fund

Abstract: Tax administration plays a crucial role In determining a country’s real (or effective) tax system. Unfortunately, tax administrations in many countries do not function optimally and distort the intention of tax laws. In order for taxation to have its intended effect on the allocation of resources, the distribution of income, and macroeconomic stability and growth, the tax administration must function effectively and efficiently. This paper addresses tax administration reform by describing briefly the causes for inefficient tax administration, identifying the essential elements of successful reform, and presenting measures to improve the tax administration. The common thread of a reform strategy is to focus administrative resources on problems in the tax collection system through promotion of voluntary taxpayer compliance and adoption of a logical sequence of procedures for efficiently identifying and handling instances of noncompliance.

Keywords: WP; taxpayers unit; delinquent taxpayer; taxpayer compliance; administration resource; procedures of the home countries; tax administration of a country; tax administration procedure; tax administration service; tax administrations of the world; VAT taxpayer; way taxpayer; goal of tax administration reform; reform of the tax administration; taxpayer transaction; Tax administration core functions; Tax collection; Value-added tax; Income tax systems (search for similar items in EconPapers)
Pages: 26
Date: 1995-02-01
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Citations: View citations in EconPapers (13)

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