Revenue Authorities: Issues and Problems in Evaluating their Success

By Maureen Kidd, William Joseph Crandall

October 1, 2006

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Format: Chicago

Maureen Kidd, and William Joseph Crandall. Revenue Authorities: Issues and Problems in Evaluating their Success, (USA: International Monetary Fund, 2006) accessed December 22, 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

Revenue authorities (RAs) have been adopted by some countries as an alternative delivery model for improved revenue administration. They are sometimes seen as a possible solution to problems such as low rates of tax compliance, ineffective tax administration staff, and corruption. The paper discusses RAs as a governance model, from the perspective of revenue administration and the almost universal desire to improve performance and compliance with the law. It compiles and analyses features of the model, examines reasons why revenue authorities were established, and explores the extent to which countries have evaluated the success of the model. It also assesses countries' own perceptions about how this model may have contributed to tax administration reform. Further, the paper discusses data collection difficulties in carrying out an assessment using econometric analysis, and the problem of attributing changes in performance to a particular governance model. The paper concludes that while there are subjective perceptions among countries with revenue authorities that their model has led to improved revenue administration and has spurred modernization, there is no objective analysis that countries with RAs have performed better in this regard than countries without RAs.

Subject: Customs administration core functions, Human capital, Human resources in revenue administration, Labor, Revenue administration, Tax administration core functions

Keywords: Accountability, Administration Tributaria, Africa, Caribbean, Customs, Customs administration core functions, D. human resources autonomy, Governance, Government department, Human capital, Human resources, Human resources in revenue administration, RA country, RA governance framework, RA governance model, RA governance structure, RA model, RA performance, Ra scope, Ra survey population, Revenue administration, Revenue authority, Tax, Tax administration core functions, Tax Administration Superintendencia de Administración Tributaria, Tax compliance autonomy, WP

Publication Details

Pages:

94
Volume:

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DOI:

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Issue:

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Series:

Working Paper No. 2006/240
Stock No:

WPIEA2006240
ISBN:

9781451865004
ISSN:

1018-5941

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