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Revenue Administration: A Toolkit for Implementing a Revenue Authority
Author:
Ms. Maureen Kidd
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William Joseph Crandall null

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Series:
Technical Notes and Manuals
Volume/Issue:
Volume 2010: Issue 008
Language:
English
Publication Date:
20 May 2010
DOI:
https://doi.org/10.5089/9781455277452.005
ISBN:
9781455277452
ISSN:
2075-8669
Pages:
113
Keywords:
TNM; enabling legislation; human resources; RA implementation; civil service; information technology; reform program; Revenue Authority; revenue administration; governance; tax compliance; autonomy in tax administration; accountability; tax; customs; permanent secretary; project management; minister of finance; RA law; accounting entity; country RA law; key management; government control; Semi-autonomous revenue bodies; Institutional arrangements for revenue administration; Tax administration core functions; Customs administration core functions; Africa
Legal-disclaimer:
This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this paper are those of the authors and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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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 administer their tax and customs operations. It provides a definition of Revenue Authority (RA), a brief history of the concept, terminology, identification of key research documents, and a discussion on increasing autonomy in public institutions. It also presents a review of why countries choose the RA model for their revenue administration.
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Cover Technical Notes and Manuals
Technical Notes and Manuals
ISSN:
2075-8669
Publisher:
International Monetary Fund