Revenue Administration Reform in Middle Eastern Countries, 1994-2004

Author/Editor:

Jean-Paul Bodin ; William Joseph Crandall

Publication Date:

October 1, 2005

Electronic Access:

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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:

The paper provides an overview of revenue administration reforms implemented in Middle Eastern and North African countries over the past decade with IMF assistance. Although reforming tax and customs administration is neither quick nor simple, several countries in the region have embarked on comprehensive programs of reforms to modernize their revenue administration, and encouraging progress has been achieved. Experience shows that there are many challenges to be faced and that critical requirements need to be met, including political commitment, strong leadership, willingness to abandon ineffective practices; and establishment of reform projects with clear mandates, agreed objectives, and realistic timeframes.

Series:

Working Paper No. 2005/203

Subject:

Customs administration core functions Income and capital gains taxes Revenue administration Tax administration core functions Taxes Value-added tax

English

Publication Date:

October 1, 2005

ISBN/ISSN:

9781451862225/1018-5941

Stock No:

WPIEA2005203

Pages:

48

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