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Revenue Authorities
Revenue authorities (RAs) have been adopted by some countries as an alternative delivery model for improved revenue administration. They are sometimes seen as a possible solution to problems such as low rates of tax compliance, ineffective tax administration staff, and corruption. The paper discusses RAs as a governance model, from the perspective of revenue administration and the almost universal desire to improve performance and compliance with the law. It compiles and analyses features of the model, examines reasons why revenue authorities were established, and explores the extent to which countries have evaluated the success of the model. It also assesses countries' own perceptions about...
Revenue Administration: Performance Measurement in Tax Administration
This technical note describes measuring performance in tax administration. Performance measurement is an ongoing process of ascertaining how well, or how poorly, an organization is achieving its goals and objectives. It involves the continuous collection of data on progress made in this regard. Performance indicators, or measures, are developed as standards for assessing the extent to which these objectives are achieved. This note explains key features of performance management and performance measurement. It outlines how tax administrations can apply performance management at the strategic level. Key tasks in implementing a performance management system are also described.
Revenue Administration: Autonomy in Tax Administration and the Revenue Authority Model
This technical note focuses on the concept of autonomy and describes why it is important in public administration. There has been a tendency for governments to increase the autonomy of their departments and agencies. The basic principle is that such autonomy can lead to better performance by removing impediments to effective and efficient management while maintaining appropriate accountability and transparency. This note explains how autonomy is relevant for revenue administration and what is the range of autonomy currently practiced. The paper also describes key measures of autonomy in revenue administration.
Revenue Administration: A Toolkit for Implementing a Revenue Authority
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.
ISORA 2016
This paper presents the results of the International Survey on Revenue Administration (ISORA) deployed during 2016 and covering fiscal years 2014 and 2015. It is made possible by the participation of 135 tax administrations from around the world that provided data.
ISORA 2016
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Revenue Administration Reform in Middle Eastern Countries, 1994-2004
The paper provides an overview of revenue administration reforms implemented in Middle Eastern and North African countries over the past decade with IMF assistance. Although reforming tax and customs administration is neither quick nor simple, several countries in the region have embarked on comprehensive programs of reforms to modernize their revenue administration, and encouraging progress has been achieved. Experience shows that there are many challenges to be faced and that critical requirements need to be met, including political commitment, strong leadership, willingness to abandon ineffective practices; and establishment of reform projects with clear mandates, agreed objectives, and realistic timeframes.
