Revenue Administration Reform in Middle Eastern Countries, 1994-2004

By Jean-Paul Bodin, William Joseph Crandall

October 1, 2005

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Format: Chicago

Jean-Paul Bodin, and William Joseph Crandall. Revenue Administration Reform in Middle Eastern Countries, 1994-2004, (USA: International Monetary Fund, 2005) accessed November 23, 2024

Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary

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.

Subject: Customs administration core functions, Income and capital gains taxes, Revenue administration, Tax administration core functions, Taxes, Value-added tax

Keywords: Administration, Country, Customs administration, Customs administration core functions, IMF's revenue administration advice, IMF's revenue administration assistance, Income and capital gains taxes, Income tax administration, Middle East, Middle Eastern country, Modernized revenue administration, Reform programs, Revenue, Revenue administration area, Tax, Tax administration, Tax administration core functions, Tax administration organization, Tax authorities, Transition Customs administration, Value-added tax, Value-added tax, VAT, WP

Publication Details

Pages:

48
Volume:

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DOI:

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Issue:

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Series:

Working Paper No. 2005/203
Stock No:

WPIEA2005203
ISBN:

9781451862225
ISSN:

1018-5941

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