Title Page
Fiscal Affairs Department
How to Collaborate Effectively to Improve Data Quality and Use in Revenue Administration and Official Statistics
Prepared by Elizabeth Gavin
INTERNATIONAL MONETARY FUND
Copyright Page
©2021 International Monetary Fund
Cover Design: IMF Creative Services
Composition: The Grauel Group
HOW TO NOTE
Fiscal Affairs Department
How to Collaborate Effectively to Improve Data Quality and Use in Revenue Administration and Official Statistics
Prepared by Elizabeth Gavin
Names: Gavin, Elizabeth. | International Monetary Fund. Fiscal Affairs Department, issuing body. | International Monetary Fund, publisher.
Title: How to collaborate effectively to improve data quality and use in revenue administration and official statistics / prepared by Elizabeth Gavin.
Other titles: How to notes (International Monetary Fund)
Description: Washington, DC : International Monetary Fund, 2021. | April 2021. | Includes bibliographical references.
Identifiers: ISBN 9781513577708 (paper)
Subjects: LCSH: Database management—Quality control. | Institutional cooperation—Handbooks, manuals, etc. | Revenue management. | Tax administration and procedure.
Classification: LCC QA76.9.D3 G38 2021
DISCLAIMER: Fiscal Affairs Department (FAD) How to Notes offer practical advice from IMF staff members to policymakers on important fiscal issues. The views expressed in FAD How to Notes 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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Contents
Acronyms
1. Introduction
2. Common Ground for RA–NSO Collaboration
3. Key Collaboration Areas
Maintaining High-Quality Registers
Classification of Economic Activity
Analysis of Tax Administration Records and Official Statistical Data
4. Guidelines for Effective Collaboration between RAs and NSOs
Identify Potential Areas of Cooperation
Review Existing Legislation to Identify Amendments Required to Optimize RA-NSO Engagement
Formalize Working Relations with an MOU or an SLA
Share Relevant Information that Is Not Confidential
Jointly Undertake a Concrete Project with a Well-defined Scope
Annex 1. Examples of Differences between Administrative Data and Survey Data
References
ACRONYMS
| ISIC | International Standard Industrial Classification of all Economic Activities |
| ISORA | International Survey on Revenue Administration |
| MOU | Memorandum of Understanding |
| NSO | National Statistical Office |
| RA | Revenue Administration |
| SBR | Statistical Business Register |
| SLA | Service Level Agreement |
| TADAT | Tax Administration Diagnostic Assessment Tool |
| TWG | Technical Working Group |
| VAT | Value-Added Tax |