IMF Working Papers

Strengthening Tax Governance Through Legal Design

By Lydia E Sofrona, Christophe J Waerzeggers, Brendan Crowley

January 17, 2025

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Format: Chicago

Lydia E Sofrona, Christophe J Waerzeggers, and Brendan Crowley. "Strengthening Tax Governance Through Legal Design", IMF Working Papers 2025, 017 (2025), accessed February 11, 2025, https://0-doi-org.library.svsu.edu/10.5089/9798400295096.001

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Disclaimer: IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Summary

Well-functioning tax systems anchor their governance arrangements in law. This paper develops an analytical framework from which the core legal principles for sound tax governance can be derived to inform the design of countries’ legal frameworks for administration and tax procedure. It then applies this analytical framework to derive key legal features that should be embedded in laws for tax administration—including additional considerations for semi-autonomous revenue authorities— and tax procedure, to ensure a balance between tax administration powers and adequate taxpayer protections.

Subject: Revenue administration, Semi-autonomous revenue bodies, Tax administration core functions, Tax law, Tax policy, Taxpayer charter

Keywords: A. tax Governance, Design consideration, Governance arrangement, Legal design, Semi-autonomous revenue bodies, Tax administration, Tax administration core functions, Tax governance, Tax law, Tax procedure, Taxpayer charter, Taxpayer relationship

Publication Details

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