Revenue Administration : Functionally Organized Tax Administration

Author/Editor:

Maureen Kidd

Publication Date:

June 11, 2010

Electronic Access:

Free Full Text (PDF file size is 103 KB).Use the free Adobe Acrobat Reader to view this PDF file

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. 2010/10

English

Publication Date:

June 11, 2010

ISBN/ISSN:

9781462332380/2075-8669

Stock No:

TNMEA2010010

Price:

$10.00 (Academic Rate:$10.00)

Format:

Paper

Pages:

13

Please address any questions about this title to publications@imf.org