IMF Working Papers

Designing a Tax Administration Reform Strategy: Experiences and Guidelines

By Katherine Baer, Carlos Silvani

March 1, 1997

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Katherine Baer, and Carlos Silvani. Designing a Tax Administration Reform Strategy: Experiences and Guidelines, (USA: International Monetary Fund, 1997) accessed November 21, 2024
Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary

Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.

Subject: Auditing, Public financial management (PFM), Revenue administration, Tax administration core functions, Tax collection, Taxes, Taxpayer services, Value-added tax

Keywords: Audit program, Auditing, Enforcement action, Global, Information systems operation, Paper workload, Personnel policy, Reform effort, Reform measure, Reform process, Reform project, Reform strategy, Tax administration, Tax administration core functions, Tax administrator, Tax collection, Taxpayer services, Value-added tax, Western Europe, WP

Publication Details

  • Pages:

    36

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Working Paper No. 1997/030

  • Stock No:

    WPIEA0301997

  • ISBN:

    9781451980394

  • ISSN:

    1018-5941

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