Technical Notes and Manuals

Revenue Authorities and their Boards of Management: Recent Developments

By William Joseph Crandall, Elizabeth Gavin, Maureen Kidd, Andrew R Masters

August 22, 2024

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William Joseph Crandall, Elizabeth Gavin, Maureen Kidd, and Andrew R Masters. Revenue Authorities and their Boards of Management: Recent Developments, (USA: International Monetary Fund, 2024) 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 provides detailed and updated information on the semi-autonomous Revenue Authority (RA) governance model for revenue administration, a model developed 40 years ago and used by some 35 administrations world-wide. The update is provided through a review of relevant legislation, questionnaire results, and outcomes of a series of seminars. The RA governance model has a unique governance structure that includes a Minister, a board of management, and a Chief Executive Officer - three partners. RAs are set up using specific enabling legislation. Clarity in the language used in the law is critical for establishing the exact roles of the three partners. The board of management is unique in that it usually has a more limited role (due in part to the confidentiality of individual taxpayer information) than a board of directors in a private sector corporation. Emerging issues with these boards are examined, and it is noted that some see the RA board role as becoming more closely aligned with private sector boards of directors. RAs were initially founded on the belief that more nimble HR practices and appropriate funding would result in more robust revenue administration. While it is difficult to establish direct causality between the adoption of the RA governance model and improved revenue administration, practitioners are convinced this is the case and that the HR and funding advantages need to be protected.

Subject: Revenue administration, Revenue administration transparency and accountability, Revenue laws, Semi-autonomous revenue bodies, Tax administration core functions

Keywords: Africa, Australia and New Zealand, Board chair, Board of management, Global, Governance model, Institutional arrangements for revenue administration, Management autonomy, RA board, RA board role, RA governance model, Revenue administration transparency and accountability, Revenue laws, Semi-autonomous Revenue Authorities, Semi-autonomous revenue authority, Semi-autonomous revenue bodies, Sub-Saharan Africa, Tax administration core functions

Publication Details

  • Pages:

    31

  • Volume:

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  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Technical Notes and Manuals No. 2024/005

  • Stock No:

    TNMEA2024005

  • ISBN:

    9798400282881

  • ISSN:

    2075-8669