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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

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How to Collaborate Effectively to Improve Data Quality and Use in Revenue Administration and Official Statistics
Author:
Elizabeth Gavin