IMF Working Papers

The Reform of Tax Administration

By Anthony J. Pellechio, Vito Tanzi

February 1, 1995

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Format: Chicago

Anthony J. Pellechio, and Vito Tanzi. The Reform of Tax Administration, (USA: International Monetary Fund, 1995) 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

Tax administration plays a crucial role In determining a country’s real (or effective) tax system. Unfortunately, tax administrations in many countries do not function optimally and distort the intention of tax laws. In order for taxation to have its intended effect on the allocation of resources, the distribution of income, and macroeconomic stability and growth, the tax administration must function effectively and efficiently. This paper addresses tax administration reform by describing briefly the causes for inefficient tax administration, identifying the essential elements of successful reform, and presenting measures to improve the tax administration. The common thread of a reform strategy is to focus administrative resources on problems in the tax collection system through promotion of voluntary taxpayer compliance and adoption of a logical sequence of procedures for efficiently identifying and handling instances of noncompliance.

Subject: Income tax systems, Revenue administration, Tax administration core functions, Tax collection, Taxes, Value-added tax

Keywords: Administration resource, Delinquent taxpayer, Goal of tax administration reform, Income tax systems, Procedures of the home countries, Reform of the tax administration, Tax administration core functions, Tax administration of a country, Tax administration procedure, Tax administration service, Tax administrations of the world, Tax collection, Taxpayer compliance, Taxpayer transaction, Taxpayers unit, Value-added tax, VAT taxpayer, Way taxpayer, WP

Publication Details

  • Pages:

    26

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Working Paper No. 1995/022

  • Stock No:

    WPIEA0221995

  • ISBN:

    9781451843941

  • ISSN:

    1018-5941

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