Cover Tax Law Technical Note
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Legislating for Fair and Effective Tax Collection
Author:
Irving Aw
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,
Brendan Crowley
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,
Cory Hillier
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Rose A Nyongesa
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Lydia E Sofrona
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Christophe J Waerzeggers
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Series:
Tax Law Technical Note
Volume/Issue:
Volume 2025: Issue 001
Language:
English
Publication Date:
18 Mar 2025
DOI:
https://doi.org/10.5089/9798229004756.008
ISBN:
9798229004756
ISSN:
2523-5753
Pages:
24
Keywords:
Tax Collection; Legislation; Protective Measures; Compelled Recovery; Tax Liens; Installment Arrangements; Crisis Events; clearance mechanism; penalties regime; tax procedure; tax law provision; clearance certificate; tax rulings regime; IT system; Tax administration core functions; Tax arrears management; Tax law; Collateral
Legal-disclaimer:
This Tax Law Note should not be reported as representing the views of the IMF. The views expressed in this Tax Law Note are those of the authors and do not necessarily represent those of the IMF or IMF policy.
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Fair and effective tax collection is critical to the success of any tax system in raising revenue and should be properly legislated. Voluntary payment of taxes by taxpayers is always preferred and should be encouraged and supported by the tax procedure legal framework. However, the law should also provide for protective measures to prevent taxpayers from frustrating tax collection efforts by taking either themselves or their assets out of the tax administration’s reach. As a last resort, the tax administration should be able to compel the recovery of outstanding tax debts from taxpayers or certain third parties through different legislative measures. Such powers should however be complemented by adequate safeguards for taxpayers. This note focuses on the key issues that should be taken into consideration in designing tax law provisions to support fair and effective tax collection.
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Cover Tax Law Technical Note
Tax Law Technical Note
ISSN:
2523-5753
Publisher:
International Monetary Fund