Publications By Author

Title: Legislating for Fair and Effective Tax Collection

Author: Aw, Irving ; Crowley, Brendan ; Hillier, Cory ; Nyongesa, A Rose ; Sofrona, E Lydia ; Waerzeggers, J Christophe

Series: Tax Law Technical Note No. 2025/001

Date: March 18, 2025

Subject: Collateral Financial institutions Revenue administration Tax administration core functions Tax arrears management Tax collection Tax law Tax policy Taxes

Title: Strengthening Tax Governance Through Legal Design

Author: Sofrona, E Lydia ; Waerzeggers, J Christophe ; Crowley, Brendan

Series: Working Paper No. 2025/017

Date: January 17, 2025

Subject: Revenue administration Semi-autonomous revenue bodies Tax administration core functions Tax law Tax policy Taxpayer charter

Title: Iraq: General Commission for Taxes: Strategic Direction for Prioritized Reforms

Author: Sakr, B Fadia ; Corm, M Sabine ; De Mets, Patrick ; Sofrona, E Lydia

Series: High Level Summary Technical Assistance Report No. 2024/011

Date: April 10, 2024

Subject: International organization Monetary policy Revenue administration Revenue performance assessment Tax administration core functions Tax Administration Diagnostic and Assessment Tool (TADAT)

Title: Voluntary Disclosure Programs — Design, Principles, and Implementation Considerations

Author: Benedek, Dora ; Grote, Martin ; Jackson, Grace ; Markevych, Maksym ; Waerzeggers, J Christophe ; Sofrona, E Lydia

Series: Technical Notes and Manuals No. 2022/002

Date: April 6, 2022

Subject: Anti-money laundering and combating the financing of terrorism (AML/CFT) Crime Expenditure External position Flat tax Foreign assets Revenue administration Tax administration core functions Tax evasion Taxes