Front Matter

Front Matter

Author(s):
Andrea Lemgruber, Andrew Masters, and Duncan Cleary
Published Date:
May 2015
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    Fiscal Affairs Department

    Understanding Revenue Administration

    An Initial Data Analysis Using the Revenue Administration Fiscal Information Tool

    Prepared by Andrea Lemgruber, Andrew Masters, and Duncan Cleary

    Copyright © 2015

    International Monetary Fund

    Cataloging-in-Publication Data

    RA-FIT Analysis of Round 1 Data / prepared by Andrea Lemgruber… [et al.]. – Washington, D.C.: International Monetary Fund, 2015.

    • pages ; cm. – (Fiscal Affairs Departmental paper series)

    At head of title: Fiscal Affairs Department, Revenue Administration II, Includes bibliographical references.

    1. Tax and Revenue Administration – Cross-country. I. Masters, Andrew. II. International Monetary Fund. Fiscal Affairs Department. III. Fiscal Affairs Department departmental paper series.

    ISBN: 978-1-51358-482-9 (paper)

    The Fiscal Affairs Departmental Paper Series presents research by IMF staff on issues of broad regional or cross-country interest. The views expressed in this paper are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

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    Contents

    Acknowledgments

    This paper is the culmination of the efforts of numerous people, especially country authorities from IMF member countries that provided the base data. Staff from the revenue administration divisions of the IMF and tax and customs resident advisors of the IMF’s nine Regional Technical Assistance Centers were instrumental in helping country authorities complete the survey and explain key concepts.

    The main authors of the paper were Andrea Lemgruber, Andrew Masters, and Duncan Cleary. Other contributors include Azael Perez, Patrick Fossat, Graham Harrison, Vinette Keene, David Kloeden, Vincent Koukpaizan, Gilles Montagnat-Rentier, Janos Nagy, Andrew Okello, Decio Pialarissi, Yves de Santis, and Enrique Rojas. Rutendo Ruzvidzo provided valuable research support during the entire process of data collection, compilation, and analysis. Mick Keen, Bill Crandall, and Katherine Baer reviewed and edited the paper.

    The authors’ views as expressed in this paper do not necessarily reflect the views of the Fiscal Affairs Department (FAD) of the International Monetary Fund. As always, all errors and mistakes in this paper are the authors’ sole responsibility.

    The research leading to this paper would not have been possible without the generous support of the donor governments of the Tax Policy and Administration Topical Trust Fund, which are listed individually on the following page.

    This publication has been made possible thanks to generous support of the Tax Policy and Administration Topical Trust Fund. The donor governments and organizations that contribute to this fund are listed below.

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