Tax Administration in Small Economies
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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 analyzes tax administration in small economies. Choosing the right organization structure is a key component of any program of tax administration reform and modernization. It creates a solid platform from which all other enhancements can follow. Organizations and agencies involved in providing advice to governments on modern tax administration have developed principles that should drive decisions on organization structure. This note describes the general principles of tax administration organization. Characteristics of tax administration in small and microeconomies are also elaborated.
Series:
Technical Notes and Manuals No. 2010/006
Subject:
Administration in revenue administration Auditing Public financial management (PFM) Revenue administration Tax administration core functions Tax type organization Taxpayer services
English
Publication Date:
May 10, 2010
ISBN/ISSN:
9781455273416/2075-8669
Stock No:
TNMEA2010006
Pages:
12
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