Revenue Administration: A Toolkit for Implementing a Revenue Authority
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Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Summary:
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.
Series:
Technical Notes and Manuals No. 2010/008
Subject:
Customs administration core functions Institutional arrangements for revenue administration Public employment Revenue administration Semi-autonomous revenue bodies Tax administration core functions
English
Publication Date:
May 20, 2010
ISBN/ISSN:
9781455277452/2075-8669
Stock No:
TNMEA2010008
Pages:
113
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