Revenue Administration: Functionally Organized Tax Administration
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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 analyzes the functionally organized tax administration. The organization structure of tax organizations has evolved considerably over time. From organization structures based on type of tax, to those based on function, to those based on the type of taxpayer, economies of different sizes and at different stages of development have attempted different kinds of organizational reform. This note explains why the choice of an organizational model is so important. The paper also describes key components of a function-based organization.
Series:
Technical Notes and Manuals No. 2010/010
Subject:
Administration in revenue administration Auditing Functional organization Public financial management (PFM) Revenue administration Tax administration core functions Tax type organization
English
Publication Date:
June 11, 2010
ISBN/ISSN:
9781462332380/2075-8669
Stock No:
TNMEA2010010
Pages:
13
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