Technical Notes and Manuals

Use of Technology in Tax Administrations 3: Implementing a Commercial-Off-The-Shelf (COTS) Tax System

By Margaret Cotton, Gregory Dark

March 14, 2017

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Margaret Cotton, and Gregory Dark. Use of Technology in Tax Administrations 3: Implementing a Commercial-Off-The-Shelf (COTS) Tax System, (USA: International Monetary Fund, 2017) accessed November 23, 2024

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 is the third of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on implementation of a commercial-off-the-shelf (COTS) system in a developing country tax administration. The first note covers the use of IT in tax administrations and how to develop an information technology strategic plan (ITSP). The second note addresses how to select a suitable information technology system for core tax administration functions. These technical notes are primarily tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems).

Subject: Administration in revenue administration, Tax administration core functions

Keywords: Administration, Management, Staff, TNM

Publication Details

  • Pages:

    21

  • Volume:

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  • DOI:

    ---

  • Issue:

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  • Series:

    Technical Notes and Manuals No. 2017/003

  • Stock No:

    TNMEA2017003

  • ISBN:

    9781475583984

  • ISSN:

    2075-8669