Revenue Administration : Autonomy in Tax Administration and the Revenue Authority Model

Author/Editor:

William Joseph Crandall

Publication Date:

June 18, 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 focuses on the concept of autonomy and describes why it is important in public administration. There has been a tendency for governments to increase the autonomy of their departments and agencies. The basic principle is that such autonomy can lead to better performance by removing impediments to effective and efficient management while maintaining appropriate accountability and transparency. This note explains how autonomy is relevant for revenue administration and what is the range of autonomy currently practiced. The paper also describes key measures of autonomy in revenue administration.

Series:

Technical Notes and Manuals No. 2010/12

Subject:

English

Publication Date:

June 18, 2010

ISBN/ISSN:

9781462353569/2075-8669

Stock No:

TNMEA2010012

Price:

$10.00 (Academic Rate:$10.00)

Format:

Paper

Pages:

12

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