Technical Notes and Manuals

Integrating the Collection of Social Insurance Contributions and Personal Income Taxes

August 10, 2021

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Integrating the Collection of Social Insurance Contributions and Personal Income Taxes, (USA: International Monetary Fund, 2021) 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 addresses the following questions: • What are the main ways in which different countries assess and collect personal income tax (PIT) and social insurance contributions (SIC) liabilities (Section I)? • What is the case for transferring responsibility for a country’s SIC collection from its social insurance agency(ies) to its tax authority (Section II)? • What changes does such integration of collection functions involve (Section III)? • Are there any lessons from international experience to guide such reforms (Section IV)? • How to build on these lessons when planning a transfer of collection functions (Section V)? • Are there any beneficial alternatives to full integration of functions (Section VI)?

Subject: Compliance costs, Expenditure, Income, National accounts, Personal income tax, Revenue administration, Social assistance spending, Tax allowances, Taxes

Keywords: Collection function, Collection model, Collection of social insurance contributions, Compliance costs, Income, Personal income tax, Publication order, SIA audit visit, Social assistance spending, Tax allowances, Tax authority

Publication Details

  • Pages:

    24

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Technical Notes and Manuals No. 2021/008

  • Stock No:

    TNMEA2021008

  • ISBN:

    9781513582757

  • ISSN:

    2075-8669

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