Revenue Administration: Administering Revenues from Natural Resources - A Short Primer
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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:
Many developing countries have significant natural resource endowments, presenting a remarkable opportunity to boost long-term growth. However, this opportunity comes with enormous challenges. To maximize social and economic benefits, strong governance and institutional capacity are essential. Effective and transparent tax administration is crucial for properly managing revenues from natural resources so the country may benefit economically and socially from its natural resources. Revenue Administration describes the challenges that developing countries face and presents good practices to help build countries’ long-term institutional capacity.
Series:
Technical Notes and Manuals No. 2014/002
Subject:
Administration in revenue administration Auditing Public financial management (PFM) Revenue administration Tax administration core functions Taxpayer services
English
Publication Date:
June 17, 2014
ISBN/ISSN:
9781498349673/2075-8669
Stock No:
TNMEA2014002
Pages:
27
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