Revenue Administration : A Toolkit for Implementing a Revenue Authority

Author/Editor:

Maureen Kidd ; William Joseph Crandall

Publication Date:

May 20, 2010

Electronic Access:

Free Full text (PDF file size is 380 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 presents a toolkit for implementing a revenue authority. This toolkit is a guide with a series of operational modules designed to assist countries when they implement a “revenue authority” to administer their tax and customs operations. It provides a definition of Revenue Authority (RA), a brief history of the concept, terminology, identification of key research documents, and a discussion on increasing autonomy in public institutions. It also presents a review of why countries choose the RA model for their revenue administration.

Series:

Technical Notes and Manuals No. 2010/08

Subject:

English

Publication Date:

May 20, 2010

ISBN/ISSN:

9781455277452/2075-8669

Stock No:

TNMEA2010008

Price:

$10.00 (Academic Rate:$10.00)

Format:

Paper

Pages:

113

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