Technical Notes and Manuals

Tax Administration in Small Economies

May 10, 2010

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Tax Administration in Small Economies, (USA: International Monetary Fund, 2010) accessed November 8, 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 analyzes tax administration in small economies. Choosing the right organization structure is a key component of any program of tax administration reform and modernization. It creates a solid platform from which all other enhancements can follow. Organizations and agencies involved in providing advice to governments on modern tax administration have developed principles that should drive decisions on organization structure. This note describes the general principles of tax administration organization. Characteristics of tax administration in small and microeconomies are also elaborated.

Subject: Administration in revenue administration, Auditing, Public financial management (PFM), Revenue administration, Tax administration core functions, Tax type organization, Taxpayer services

Keywords: Administration, Administration in revenue administration, Asia and Pacific, Auditing, Core tax, East Asia, Eastern Europe, Government, Middle East, Operations policy, Operations unit, Organization structure, Organizational models, Small and micro economies, South Asia, Tax, Tax administration, Tax administration core functions, Tax administration organization chart, Tax administration organization structure, Tax department, Tax operations unit, Tax organization, Tax type organization, Taxpayer, Taxpayer services, TNM, Trade taxes division

Publication Details

  • Pages:

    12

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Technical Notes and Manuals No. 2010/006

  • Stock No:

    TNMEA2010006

  • ISBN:

    9781455273416

  • ISSN:

    2075-8669