Integrating the Collection of Social Insurance Contributions and Personal Income Taxes

Publication Date:

August 10, 2021

Electronic Access:

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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 addresses the following questions: • What are the main ways in which different countries assess and collect personal income tax (PIT) and social insurance contributions (SIC) liabilities (Section I)? • What is the case for transferring responsibility for a country’s SIC collection from its social insurance agency(ies) to its tax authority (Section II)? • What changes does such integration of collection functions involve (Section III)? • Are there any lessons from international experience to guide such reforms (Section IV)? • How to build on these lessons when planning a transfer of collection functions (Section V)? • Are there any beneficial alternatives to full integration of functions (Section VI)?

Series:

Technical Notes and Manuals No. 2021/008

Subject:

Frequency:

occasional

English

Publication Date:

August 10, 2021

ISBN/ISSN:

9781513582757/2075-8669

Stock No:

TNMEA2021008

Pages:

24

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