Technical Notes and Manuals

Revenue Administration: Autonomy in Tax Administration and the Revenue Authority Model

By William Joseph Crandall

June 18, 2010

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William Joseph Crandall. Revenue Administration: Autonomy in Tax Administration and the Revenue Authority Model, (USA: International Monetary Fund, 2010) accessed November 21, 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 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.

Subject: Human capital, Labor, Revenue administration, Revenue laws, Semi-autonomous revenue bodies, Tax administration core functions

Keywords: Accounting entity, Administration, Africa, Autonomy, Governance, Government, Government control, Government institution, Government organization, Government Sructures, Human capital, Public administration, RA governance model, Revenue, Revenue administration, Revenue Authority, Revenue laws, Semi-autonomous revenue bodies, Tax administration, Tax administration core functions, TNM

Publication Details

  • Pages:

    12

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Technical Notes and Manuals No. 2010/012

  • Stock No:

    TNMEA2010012

  • ISBN:

    9781462353569

  • ISSN:

    2075-8669

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