Cover IMF Working Papers
Revenue Administration Reform in Middle Eastern Countries, 1994-2004
Author: Mr. Jean-Paul Bodin and William Joseph Crandall
Series:
IMF Working Papers
Volume/Issue:
Volume 2005: Issue 203
Language:
English
Publication Date:
01 Oct 2005
DOI:
https://doi.org/10.5089/9781451862225.001
ISBN:
9781451862225
ISSN:
1018-5941
Pages:
48
Keywords:
WP; administration; country; tax administration; tax; VAT; Revenue; customs administration; value-added tax; Middle Eastern country; tax administration organization; IMF's revenue administration advice; modernized revenue administration; revenue administration area; income tax administration; transition Customs administration; IMF's revenue administration assistance; tax authorities; reform programs; Tax administration core functions; Customs administration core functions; Value-added tax; Income and capital gains taxes; Middle East
Legal-disclaimer:
IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers 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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The paper provides an overview of revenue administration reforms implemented in Middle Eastern and North African countries over the past decade with IMF assistance. Although reforming tax and customs administration is neither quick nor simple, several countries in the region have embarked on comprehensive programs of reforms to modernize their revenue administration, and encouraging progress has been achieved. Experience shows that there are many challenges to be faced and that critical requirements need to be met, including political commitment, strong leadership, willingness to abandon ineffective practices; and establishment of reform projects with clear mandates, agreed objectives, and realistic timeframes.
Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund