THE TRANSITION TO A REVENUE AUTHORITY

Jeffery Hall and Glenn Jenkins ()

No 1995-01, Development Discussion Papers from JDI Executive Programs

Abstract: This report highlights the issues relevant to the process of transition to a revenue authority, and analyzed elements of the implementing legislation for this form of tax administration. A revenue authority’s capacity to improve tax collection is tied to the political and bureaucratic commitment to the language and spirit of its implementing legislation. Hence, coherent legislative provisions lend strength and credibility to the revenue authority and, are an important complement to the reviews of personnel, systems and resource allocation that should also accompany administrative reforms.

Keywords: revenue authority reform; tax systems (search for similar items in EconPapers)
JEL-codes: H20 (search for similar items in EconPapers)
Pages: 19 pages
Date: 1995-04
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:qed:dpaper:116

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