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Revenue Authorities: Issues and Problems in Evaluating Their Success

Author/Editor: Kidd, Maureen | Crandall, William Joseph
Authorized for Distribution: October 1, 2006
Electronic Access: Free Full Text (PDF file size is 783KB)
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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: Revenue authorities (RAs) have been adopted by some countries as an alternative delivery model for improved revenue administration. They are sometimes seen as a possible solution to problems such as low rates of tax compliance, ineffective tax administration staff, and corruption. The paper discusses RAs as a governance model, from the perspective of revenue administration and the almost universal desire to improve performance and compliance with the law. It compiles and analyses features of the model, examines reasons why revenue authorities were established, and explores the extent to which countries have evaluated the success of the model. It also assesses countries' own perceptions about how this model may have contributed to tax administration reform. Further, the paper discusses data collection difficulties in carrying out an assessment using econometric analysis, and the problem of attributing changes in performance to a particular governance model. The paper concludes that while there are subjective perceptions among countries with revenue authorities that their model has led to improved revenue administration and has spurred modernization, there is no objective analysis that countries with RAs have performed better in this regard than countries without RAs.
 
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Series: Working Paper No. 06/240
Subject(s): Revenues | Governance | Tax administration | Customs policy
Author's keyword(s): Revenue authority | revenue administration | governance | tax compliance autonomy | accountability | tax | customs
 
English  
    Published:   October 1, 2006        
    ISBN/ISSN:   1934-7073   Format:   Paper
    Stock No:   WPIEA2006240   Pages:   94
    Price:   US$18.00 (Academic Rate: US$18.00 )
       
     
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