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Revenue Administration

Revenue Administration »

Source: Revenue Administration : Administering Revenues from Natural Resources - A Short Primer

Volume: 14

Series: Technical Notes and Manuals

Author(s): Andrea Lemgruber

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 June 2014

ISBN: 9781498349673

Keywords: Natural resource taxation, Natural resources, Revenue administration, Tax administration

Many developing countries have significant natural resource endowments, presenting a remarkable opportunity to boost long-term growth. However, this opportunity comes with enormous challenges. To maximize social an...

Tax Administration in Small Economies

Tax Administration in Small Economies »

Source: Tax Administration in Small Economies

Volume: 2010

Series: Technical Notes and Manuals

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 May 2010

ISBN: 9781455273416

Keywords: tax administration, organization structure, small and micro economies, organizational models, tax administrations, taxpayers, taxes, fiscal affairs

This technical note analyzes tax administration in small economies. Choosing the right organization structure is a key component of any program of tax administration reform and modernization. It creates a solid pla...

The Revenue Administration-Gap Analysis Program

The Revenue Administration-Gap Analysis Program »

Source: The Revenue Administration-Gap Analysis Program : Model and Methodology for Value-Added Tax Gap Estimation

Volume/Issue: 2017/14

Series: Technical Notes and Manuals

Author(s): Eric Hutton

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 April 2017

Language: Spanish

ISBN: 9781484317839

Keywords: Tax administration, Tax evasion, Tax revenues, Value added tax, Econometric models, Tax compliance, Tax Administration; Tax Compliance; Value-Added Tax; Tax Gap; Tax Avoidance; Tax Evasion, Value-Added Tax, Tax Gap, Tax Avoidance

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-...

The Revenue Administration-Gap Analysis Program

The Revenue Administration-Gap Analysis Program »

Source: The Revenue Administration-Gap Analysis Program : Model and Methodology for Value-Added Tax Gap Estimation

Volume/Issue: 2017/14

Series: Technical Notes and Manuals

Author(s): Eric Hutton

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 April 2017

Language: French

ISBN: 9781484318577

Keywords: Tax compliance, Econometric models, Value added tax, Tax revenues, Tax evasion, Tax administration, Tax Administration; Tax Compliance; Value-Added Tax; Tax Gap; Tax Avoidance; Tax Evasion, Value-Added Tax, Tax Gap, Tax Avoidance

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-...

Revenue Administration

Revenue Administration »

Source: Revenue Administration : A Toolkit for Implementing a Revenue Authority

Volume: 2010

Series: Technical Notes and Manuals

Author(s): Maureen Kidd , and William Joseph Crandall

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 May 2010

ISBN: 9781455277452

Keywords: Governance, Revenue Authority, revenue administration, tax compliance, autonomy in tax administration, accountability, tax, customs, revenue, ra

This technical note presents a toolkit for implementing a revenue authority. This toolkit is a guide with a series of operational modules designed to assist countries when they implement a 'revenue authority' to ad...

Revenue Administration

Revenue Administration »

Source: Revenue Administration : Performance Measurement in Tax Administration

Volume: 2010

Series: Technical Notes and Manuals

Author(s): William Joseph Crandall

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2010

ISBN: 9781462316236

Keywords: tax administration, performance measurement, performance management, performance indicators, operational planning, strategic planning, tax administrations, taxpayers

This technical note describes measuring performance in tax administration. Performance measurement is an ongoing process of ascertaining how well, or how poorly, an organization is achieving its goals and objective...

The Revenue Administration-Gap Analysis Program

The Revenue Administration-Gap Analysis Program »

Source: The Revenue Administration-Gap Analysis Program : Model and Methodology for Value-Added Tax Gap Estimation

Volume: 17

Series: Technical Notes and Manuals

Author(s): Eric Hutton

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 April 2017

ISBN: 9781475583618

Keywords: Tax administration, Tax compliance, Value added tax, Tax revenues, Econometric models, Tax Administration; Tax Compliance; Value-Added Tax; Tax Gap; Tax Avoidance; Tax Evasion, Tax Administration, Tax Compliance, Value-Added Tax, Tax Gap

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-...

Revenue Administration

Revenue Administration »

Source: Revenue Administration : Functionally Organized Tax Administration

Volume: 2010

Series: Technical Notes and Manuals

Author(s): Maureen Kidd

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 June 2010

ISBN: 9781462332380

Keywords: tax organization, organization model, function-based organization, policy direction, oversight, management direction, tax administration, internal audit, tax administrations, taxes

This technical note analyzes the functionally organized tax administration. The organization structure of tax organizations has evolved considerably over time. From organization structures based on type of tax, to...

Revenue Administration

Revenue Administration »

Source: Revenue Administration : Taxpayer Audit--Development of Effective Plans

Volume: 2010

Series: Technical Notes and Manuals

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 April 2010

ISBN: 9781462306145

Keywords: taxpayer audit, audit plans, audit planning, taxpayers, tax administration, auditors, taxes, national audit

This technical note describes how to develop effective plans for a taxpayer audit. The note highlights that a well-managed audit program plays a major role in managing compliance. An effective audit program will ha...

Revenue Administration

Revenue Administration »

Source: Revenue Administration : Autonomy in Tax Administration and the Revenue Authority Model

Volume: 2010

Series: Technical Notes and Manuals

Author(s): William Joseph Crandall

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 June 2010

ISBN: 9781462353569

Keywords: Revenue administration, Governance, Tax administration, Revenue Authority, autonomy, public administration, civil service, budget management, ministry of finance,

This technical note focuses on the concept of autonomy and describes why it is important in public administration. There has been a tendency for governments to increase the autonomy of their departments and agencie...