COVID-19

Opening Remarks by Alfred Kammer, Director, IMF European Department, at HEC, Paris

Remarks by Alfred Kammer, Director, IMF European Department, at the IE University, Madrid

The International Monetary Fund (IMF) conducted a technical assistance mission to the People's Republic of China to enhance risk assessment methodologies within the State Taxation Administration (STA). The project aimed to improve compliance and efficiency through structured approaches, leveraging big data and artificial intelligence. Key findings highlighted the need for segmentation of taxpayer populations and strengthening governance and accountability frameworks. Recommendations included implementing a systematic risk assessment approach and enhancing data sharing capabilities across provinces.

This report presents the results of a repeat Tax Administration Diagnostic Assessment Tool (TADAT) assessment conducted in Bangladesh during October 2025. The assessment evaluated the National Board of Revenue’s (NBR) performance across nine key outcome areas against international good practice. NBR demonstrated strengths in taxpayer information accessibility, withholding tax systems, and dispute resolution frameworks. Nevertheless, notable deficiencies remain regarding the integrity of taxpayer registration, risk management practices, audit efficiency, VAT refund processing, and overall transparency. Key focus areas for improvement include integrated digitalization, compliance risk management, audit quality, and accelerating Medium- and Long-Term Revenue Strategy (MLTRS) reforms to boost tax revenue and administrative efficiency.