Series: IMF Working Papers
Author(s): Maureen Kidd , and William Joseph Crandall
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 October 2006
Keywords: Revenue authority, tax compliance autonomy, accountability, tax, customs, tax revenues, revenue collection, taxation, tax administrations, Subsidies
Revenue authorities (RAs) have been adopted by some countries as an alternative delivery model for improved revenue administration. They are sometimes seen as a possible solution to problems such as low rates of ta...