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Understanding Revenue Administration: Results from the Second Survey of the Revenue Administration - Fiscal Information Tool

Understanding Revenue Administration: Results from the Second Survey of the Revenue Administration - Fiscal Information Tool »

Source: Understanding Revenue Administration : Results from the Second Survey of the Revenue Administration - Fiscal Information Tool

Volume: 17

Series: Departmental Papers / Policy Papers

Author(s): Duncan Cleary

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 June 2017

ISBN: 9781484301913

Keywords: Fiscal management, Fiscal sector, Fiscal transparency, Fiscal reporting, Revenue administration, RA-FIT

This paper presents the results of the second round of the Revenue Administration Fiscal Information Tool (RA-FIT) country survey in an aggregated manner for all respondents and by income group. Notwithstanding reg...

Peru: Fiscal Transparency Evaluation

Peru: Fiscal Transparency Evaluation »

Source: Peru : Fiscal Transparency Evaluation

Volume/Issue: 2015/294

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Western Hemisphere Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 October 2015

ISBN: 9781513595504

Keywords: Fiscal transparency, Fiscal reporting, Budgets, Budgeting, Natural resources, Revenues, Fiscal risk, Risk management, Peru, transparency

This paper assesses Peru's fiscal transparency practices in comparison with the IMF's Fiscal Transparency Code, including the new draft pillar on resource revenue management. Peru's practices meet most of the princ...

The Political Economy of Fiscal Transparency and Independent Fiscal Councils*

The Political Economy of Fiscal Transparency and Independent Fiscal Councils* »

Source: The Political Economy of Fiscal Transparency and Independent Fiscal Councils

Volume/Issue: 2017/195

Series: IMF Working Papers

Author(s): Roel Beetsma , Xavier Debrun , and Randolph Sloof

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2017

ISBN: 9781484315552

Keywords: Fiscal transparency, Fiscal transparency, Fiscal policy, Political economy, Public debt, Econometric models, Independent fiscal councils, partisan bias, opportunistic bias, competence

The global surge in independent fiscal councils (IFCs) raises three related questions: How can IFCs improve the conduct of fiscal policy? Are they simultaneously desirable for voters and elected policymakers? And a...

Chapter 1. Introduction

Chapter 1. Introduction »

Source: Understanding Revenue Administration : Results from the Second Survey of the Revenue Administration - Fiscal Information Tool

Series: Departmental Papers / Policy Papers

Author(s): Duncan Cleary

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 June 2017

ISBN: 9781484301913

Keywords: Fiscal management, Fiscal sector, Fiscal transparency, Fiscal reporting, Revenue administration, RA-FIT

RA-FIT is a survey-based data-gathering initiative designed to collect revenue administration information. The data gathered include both quantitative and qualitative information and encompass a mixture of b...

Chapter 2. The RA-FIT Round 2 Survey

Chapter 2. The RA-FIT Round 2 Survey »

Source: Understanding Revenue Administration : Results from the Second Survey of the Revenue Administration - Fiscal Information Tool

Series: Departmental Papers / Policy Papers

Author(s): Duncan Cleary

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 June 2017

ISBN: 9781484301913

Keywords: Fiscal management, Fiscal sector, Fiscal transparency, Fiscal reporting, Revenue administration, RA-FIT

For effective performance management, both within and among organizations, basic data are required to measure performance and to understand the context within which revenue administrations are performing. Ga...

Chapter 3. Institutional Arrangements

Chapter 3. Institutional Arrangements »

Source: Understanding Revenue Administration : Results from the Second Survey of the Revenue Administration - Fiscal Information Tool

Series: Departmental Papers / Policy Papers

Author(s): Duncan Cleary

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 June 2017

ISBN: 9781484301913

Keywords: Fiscal management, Fiscal sector, Fiscal transparency, Fiscal reporting, Revenue administration, RA-FIT

This section of the publication deals with the governance structures of revenue administrations, autonomy, transparency, capital and operating budgets, outsourcing, and Information Technology (IT) arrangemen...

Chapter 4. Staffing and Office Networks

Chapter 4. Staffing and Office Networks »

Source: Understanding Revenue Administration : Results from the Second Survey of the Revenue Administration - Fiscal Information Tool

Series: Departmental Papers / Policy Papers

Author(s): Duncan Cleary

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 June 2017

ISBN: 9781484301913

Keywords: Fiscal management, Fiscal sector, Fiscal transparency, Fiscal reporting, Revenue administration, RA-FIT

The form on staffing and office networks had questions dealing with full-time equivalents for tax and customs (where integrated with tax) operations as well as administration and support. It also collected i...

Chapter 5. Taxpayer Segmentation

Chapter 5. Taxpayer Segmentation »

Source: Understanding Revenue Administration : Results from the Second Survey of the Revenue Administration - Fiscal Information Tool

Series: Departmental Papers / Policy Papers

Author(s): Duncan Cleary

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 June 2017

ISBN: 9781484301913

Keywords: Fiscal management, Fiscal sector, Fiscal transparency, Fiscal reporting, Revenue administration, RA-FIT

Administrations use segmentation of their taxpayer bases to varying degrees to manage their taxpayers, from both a compliance and a service perspective. The form on taxpayer segmentation covers some basic qu...

Chapter 6. Taxpayer Registration

Chapter 6. Taxpayer Registration »

Source: Understanding Revenue Administration : Results from the Second Survey of the Revenue Administration - Fiscal Information Tool

Series: Departmental Papers / Policy Papers

Author(s): Duncan Cleary

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 June 2017

ISBN: 9781484301913

Keywords: Fiscal management, Fiscal sector, Fiscal transparency, Fiscal reporting, Revenue administration, RA-FIT

Taxpayer registration is a critically important area for any tax administration—an efficient and effective registration function is the platform on which all other functions of the administration are built....

Chapter 7. Return Filing

Chapter 7. Return Filing »

Source: Understanding Revenue Administration : Results from the Second Survey of the Revenue Administration - Fiscal Information Tool

Series: Departmental Papers / Policy Papers

Author(s): Duncan Cleary

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 June 2017

ISBN: 9781484301913

Keywords: Fiscal management, Fiscal sector, Fiscal transparency, Fiscal reporting, Revenue administration, RA-FIT

Returns filing data are another key metric in measuring administration performance and taxpayer compliance. The questions on filing were split over two forms in the survey (VAT and Other Taxes) but are prese...