Technical Notes and Manuals

Revenue Administration: A Toolkit for Implementing a Revenue Authority

By Maureen Kidd, William Joseph Crandall

May 20, 2010

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Maureen Kidd, and William Joseph Crandall. Revenue Administration: A Toolkit for Implementing a Revenue Authority, (USA: International Monetary Fund, 2010) 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 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.

Subject: Customs administration core functions, Institutional arrangements for revenue administration, Public employment, Revenue administration, Semi-autonomous revenue bodies, Tax administration core functions

Keywords: Accountability, Accounting entity, Africa, Autonomy in tax administration, Civil service, Country RA law, Customs, Customs administration core functions, Enabling legislation, Governance, Government control, Human resources, Information technology, Institutional arrangements for revenue administration, Key management, Minister of finance, Permanent secretary, Project management, RA implementation, RA law, Reform program, Revenue administration, Revenue Authority, Semi-autonomous revenue bodies, Tax, Tax administration core functions, Tax compliance, TNM

Publication Details

  • Pages:

    113

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Technical Notes and Manuals No. 2010/008

  • Stock No:

    TNMEA2010008

  • ISBN:

    9781455277452

  • ISSN:

    2075-8669