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This page is dedicated to IMF capacity development and analytical activities on tax and customs administration (together often called revenue administration).
The IMF’s tax and customs administration program is designed to support countries in improving their tax and customs administration arrangements based on international good practices. To achieve this, the program focuses on a comprehensive range of issues that includes both management and governance arrangements, and the processes and systems that drive operational performance. In some cases, Medium-Term Revenue Strategies (MTRS) are developed to integrate various technical and governance aspects of tax system reforms.
Division Chief Revenue Administration Division 1
Asia and the Pacific, Europe, the Middle East, Central Asia and North Africa
Deputy Division Chief Revenue Administration 1
Deputy Division Chief Revenue Administration 1
Division Chief Revenue Administration Division 2
Sub-Saharan Africa and Western Hemisphere
Deputy Division Chief Revenue Administration 2
Deputy Division Chief Revenue Administration 2
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This section contains documents that examine management and governance arrangements in tax and customs administrations.
Good management and governance are required both for the control of operational results, and for successfully developing and implementing reform programs. This section also covers other important areas such as risk management, organizational issues, and information technology and data management.
NEWCountry and Regional Report
Republic of Armenia: Technical Assistance Report-Tax Compliance and Crypto Assets
NEWCountry and Regional Report
NEWCountry and Regional Report
Cambodia: Technical Assistance Report-Training in Investigation Techniques
NEWCountry and Regional Report
NEWCountry and Regional Report
Iraq: General Commission for Taxes: Strategic Direction for Prioritized Reforms
NEWCountry and Regional Report
Country and Regional Report
Lebanon: Technical Assistance Report-Tax and Customs Administration: An Urgent Need for Intervention
Country and Regional Report
Sri Lanka: Technical Assistance Report-Governance Diagnostic Assessment
NEWSelected Issues
Country and Regional Report
Country and Regional Report
Cambodia : Technical Assistance Report-Tax Administration Modernization Priorities 2019–23
Country and Regional Report
Country and Regional Report
Central African Republic : Technical Assistance Report-Governance Diagnostic Report
Country and Regional Report
NEW Country and Regional Report
Republic of Lithuania: Improvement of High Wealth Individuals Control Function
NewIMF Note
NewReference Guide
NewReference Guide
Reform Management Specific Topics: Managing a Reform Program
NewTechnical Note
Tax Administration: Essential Analytics for Compliance Risk Management
NewHow to Note
How to Implement Electronic Fiscal Reporting (Fiscalization)
NewStaff Discussion Note
Note
Developing a Risk-based Compliance Improvement Plan for Customs Administrations
How-To Note
Regional Note
Customs Administration Strategies for Improved Revenue Mobilization in METAC Countries
NewTechnical Note
Revenue Authorities and Their Boards of Management Recent Developments
Technical Note
Revenue Administration : Developing a Taxpayer Compliance Program
Technical Note
Technical Note
Use of Technology in Tax Administrations 2: Core Information Technology Systems in Tax Admini
Technical Note
Use of Technology in Tax Administrations 3 : Implementing a Commercial-Off-The-Shelf (COTS) Tax System
Technical Note
Revenue Administration : Implementing a High-Wealth Individual Compliance Program
Technical Note
Revenue Administration : Administering Revenues from Natural Resources - A Short Primer
Technical Note
Revenue Administration Reforms in anglophone Africa Since the Early 1990's
Technical Note
Technical Note
Technical Note
Technical Note
Technical Note
Compliance Risk Management: Developing Compliance Improvement Plans
Technical Note
Estimating the Corporate Income Tax Gap : The RA-GAP Methodology
Technical Note
Voluntary Disclosure Programs — Design, Principles, and Implementation Considerations
Technical Note
Revenue Administration : Performance Measurement in Tax Administration
Technical Note
Revenue Administration : Autonomy in Tax Administration and the Revenue Authority Model
Technical Note
Revenue Administration : Functionally Organized Tax Administration
Technical Note
Revenue Administration : A Toolkit for Implementing a Revenue Authority
Technical Note
Compliance Risk Management: Developing Compliance Improvement Plans
Technical Note
Technical Note
Collecting Taxes During an Economic Crisis : Challenges and Policy Options
Technical Note
Tax Administration: Designing a Business Continuity Plan for an Epidemic
Departmental Paper
Funding the Future: Tax Revenue Mobilization in the Pacific Island Countries
Working Paper
NewWorking Paper
Working Paper
Enhancing Tax Compliance in the Dominican Republic Through Risk-based VAT Invoice Management
Working Paper
Raising Tax Revenue: How to Get More from Tax Administrations?
Working Paper
State Institutions and Tax Capacity: An Empirical Investigation of Causality (imf.org)
Working Paper
Working Paper
Tax Administration Reforms in the Caribbean : Challenges, Achievements, and Next Steps (imf.org)
Working Paper
Working Paper
Political Institutions, State Building, and Tax Capacity : Crossing the Tipping Point (imf.org)
Working Paper
Working Paper
Current Challenges in Revenue Mobilization - Improving Tax Compliance (imf.org)
Working Paper
Managing Income Tax Compliance through Self-Assessment (imf.org)
Working Paper
Working Paper
Working Paper
Case Studies in Tax Revenue Mobilization in Low-Income Countries
Working Paper
Revenue Authorities : Issues and Problems in Evaluating their Success (imf.org)
Working Paper
Working Paper
Working Paper
This section covers content related to core functions of tax administrations.
Core functions are the operational activities that must be undertaken for tax administrations to deliver on their mandates effectively. Key functions include taxpayer registration, filing and payment of taxes, refunds, taxpayer services, audit, and dispute resolution.
NEWReference Guide
NEWHigh-Level Summary
NEWHow-to Note
How-to Note
Book
External Publication
External Publication
VAT Fraud and Evasion: What Do We Know and What Can Be Done?
Technical Note
Revenue Administration : Taxpayer Audit--Use of Indirect Methods
Technical Note
Revenue Administration : Taxpayer Audit--Development of Effective Plans
Technical Note
Administering the Value-Added Tax on Imported Digital Services and Low-Value Value Imported Goods
Technical Note
Integrating the Collection of Social Insurance Contributions and Personal Income Taxes
IMF Conference
Tax Law Technical Note
Tax Law Technical Note
Tax Law Technical Note
Introducing a General Anti-Avoidance Rule (GAAR): Ensuring That a GAAR Achieves Its Purpose
Tax Law Technical Note
Video
NEWWorking Paper
Working Paper
Taxing Financial Transactions : An Assessment of Administrative Feasibility
This section coverstax and content related to core functions of customs administrations.
Core functions are the operational activities that must be undertaken for customs administrations to deliver on their mandates effectively. Key activities include customs clearance procedures and trade facilitation, cargo management and diversion control, post clearance audit (PCA), and anti-smuggling programs as well as enforcement of customs.
NewTechnical Note
The Use of Mirror Data by Customs Administrations: From Principles to Practice
New IMF Event
Customs Workshops on the African Continental Free Trade Area (AfCFTA)
Note
Developing a Risk-based Compliance Improvement Plan for Customs Administrations
Country report
Technical Note
All tax and customs administrations operate in dynamic and multi-dimensional environments and need to be responsive to the changing demands of these environments. To maintain currency and relevance, the IMF tax and customs program is supported by analytical work to identify emerging issues, such as international taxation, the COVID-19 crisis, gender equality, and digitalization, and propose solutions to address associated challenges.
This section contains guidance on business continuity and revenue mobilization to counter the adverse effects of the COVID-19 crisis.
Revenue mobilization in many countries has been seriously impacted by the COVID 19 pandemic and its social and economic effects. In addition to ensuring business continuity to continue serving the taxpayer population, revenue administrations need to respond quickly and effectively to recover the losses in revenue collection as an urgent priority.
Finance & Development
IMF Conference
VAT Webinar Series - Webinar 2: VAT and COVID-19: Impact, Response, and the New Normal
Publication
Special Series on COVID-19
Special Series on COVID-19
Revenue Administration: Reinvigorating Operations to Safeguard Collection and Compliance
Special Series on COVID-19
Special Series on COVID-19
Revenue Administration: Safeguarding Revenues for Oil-Producing Countries
Special Series on COVID-19
Special Series on COVID-19
Special Series on COVID-19
Special Series on COVID-19
Special Series on COVID-19
Special Series on COVID-19
Tax Law Design Considerations When Implementing Responses to the COVID-19 Crisis
This section covers digitalization topics such as use of technology in revenue administration.
By improving the way that revenue administration functions are carried out, digitalization reduces the burden on taxpayers by simplifying procedures and enhancing service delivery, allows for more effective compliance measures through data collection and matching, and improves governance by reducing arbitrary interactions between taxpayers and tax officials. Revenue administrations that have embraced the use of technology have reported improvements in collections and efficiency in operations. At the same time, advances in technology provide both challenges and opportunities in all areas of revenue administration.
Technical Note
Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods
IMF Video
Working Paper
Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru (imf.org)
Working Paper
Publication
Publication
Publication
Publication
Publication
Publication
This section provides access to resources geared at strengthening administrative capacity to manage international tax risks.
Many countries are experiencing challenges in effectively addressing international tax risks. Complex international tax rules, exacerbated by challenges presented by the digital economy, create the need for a comprehensive approach to strengthening revenue administration capacity to manage international tax risks.
New IMF Note
New Policy Paper
New Technical Assistance Report
Publication
Fiscal Policy from Pandemic to War, Chapter 2: Coordinating Taxation Across Borders
IMF Conference
The Eleventh IMF-Japan High-Level Tax Conference for Asian Countries (virtual)
This section is dedicated to content about gender and revenue administration.
The link between gender equality and the tax system is increasingly a subject of study and research. This section provides links to the Fund’s work that can further discussion on what revenue administration can do to enhance gender responsive taxation. The gender section also includes presentations from the recent webinar of IMF FAD, Introduction to Gender and Revenue Administration. The webinar provided participants with a solid introduction to gender and Revenue Administration issues. Presenters shared insights on IMF FAD’s recent gender work, drawing on the forthcoming technical note, Gender and Revenue Administration – Principles and Practices.
NEWTechnical Note
Note
Presentation
NEWOnline Seminar Program
An Introduction to Gender and Revenue Administration March 2023
NEWOnline Seminar Summary
An Introduction to Gender and Revenue Administration March 2023
NEWPresentation
NEWPresentation
Special Series
Fiscal Law Design Considerations in Addressing Gender Inequalities: COVID 19 and Beyond
NEW Presentation
NEW Presentation
NEW Presentation
Gender equality in Rwanda, and in the Rwanda Revenue Authority
NEW Presentation
This section is dedicated to content that concerns the administration of various taxes implemented to tackle climate change.
Tax administrations need to be prepared to collect various green and carbon taxes and administer new fiscal programs and incentives that governments are increasingly introducing to reduce the adverse effects of climate change.
Article
Article
If you have any questions about the IMF’s work in the revenue domain, please contact us.