Tax Administration in Small Economies

Author/Editor:

International Monetary Fund

Publication Date:

May 10, 2010

Electronic Access:

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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 tax administration in small economies. Choosing the right organization structure is a key component of any program of tax administration reform and modernization. It creates a solid platform from which all other enhancements can follow. Organizations and agencies involved in providing advice to governments on modern tax administration have developed principles that should drive decisions on organization structure. This note describes the general principles of tax administration organization. Characteristics of tax administration in small and microeconomies are also elaborated.

Series:

Technical Notes and Manuals No. 2010/06

English

Publication Date:

May 10, 2010

ISBN/ISSN:

9781455273416/

Stock No:

TNMEA2010006

Price:

$10.00 (Academic Rate:$10.00)

Format:

Paper

Pages:

12

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