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Chapter

1. Introduction

Author(s):
Andrea Lemgruber, Andrew Masters, and Duncan Cleary
Published Date:
May 2015
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RA-FIT is a data-gathering initiative designed to collect tax and customs information. The data gathered include both quantitative and qualitative information and encompass a mixture of tax-administration baseline and profile data, inputs, and performance-related data. Information is provided directly by IMF member countries. These data have multiple purposes and multiple users, including the countries themselves.

The first round of RA-FIT was piloted in 2012 with a survey questionnaire (Excel Workbook™) sent to some 120 IMF member countries with which the IMF has active engagement in the area of revenue administration. Round 1 was the beginning of an iterative process designed to continuously improve the RA-FIT product over time. As a result of the Round 1 experience, many improvements have been incorporated into Round 2, which commenced in May 2014, but this time as a web-based platform.

One key use of RA-FIT data is to analyze trends and revenue administration performance generally. This report analyses the results of the Round 1 RA-FIT survey in an aggregated manner, for the most part by income group, but on occasion also by IMF region.

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