Tax Administration Diagnostic Assessment Tool TADAT—Reflections Event
IMF News, July 6, 2018
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Bibliographic details
- Published: July 6, 2018
Overview and purpose
- Remarks by Carla Grasso, Deputy Managing Director, International Monetary Fund, July 6, 2018.
- TADAT launched publicly nearly three years before the event and is positioned as a tool to strengthen tax administration capacity and revenue mobilization.
- TADAT provides a common basis for stakeholders to collaborate on reform and for developing tax administration reform programs based on assessment results.
Key achievements and uptake
- TADAT assessments have been conducted in 62 countries.
- The Fund has led about half of these assessments.
- The IMF currently works on revenue system issues with more than 100 countries each year.
- TADAT received a positive mid-term independent evaluation and was described as “fit for purpose” at its recent mid-term review.
Major themes discussed
- Framework revision and scope
- Finalizing the first revision of the TADAT field guide.
- Need to keep the framework up-to-date while avoiding overburdening assessors and assessed administrations.
- Planned change: extending the framework at a subnational level.
- Four pilots have been conducted, including in the states of Alagoas and Rio de Janeiro in Brazil.
- Pilots show strong linkages in taxpayer compliance management between national and subnational tax administrations that appear under-exploited.
- Training and community building
- Over 2,000 officials have been trained in TADAT.
- Training supports reform by empowering officials, raising confidence, and increasing motivation and buy-in for reforms.
- TADAT training has created a large network of tax officials with common experiences and background.
- Recommendation to build on this network to develop a tax administration community for virtual collaboration and experience sharing.
- Data and analytical potential
- TADAT is becoming a significant and unique source of detailed information on revenue administration outcomes.
- Encouragement for stakeholders to make use of TADAT data to spur analytical work and deepen understanding of reform complexities.
Policy implications and recommendations
- Continue selective updates to the TADAT framework to reflect changes in tax administration while minimizing burden on users.
- Expand and refine subnational assessment capacity, leveraging lessons from the four pilots.
- Scale up and sustain TADAT training to maintain and grow the network of trained officials, supporting reform implementation and buy-in.
- Promote wider analytic use of TADAT data to inform policy and reform design.
- Seek continued support from existing capacity development partners and welcome new partners for TADAT’s second phase.
Acknowledgments and partners
- TADAT sponsoring partners cited: the European Union, Germany, Japan, The Netherlands, Norway, Switzerland, the United Kingdom, the World Bank, and the IMF.
- Thanks expressed to the TADAT Technical Advisory Group, the TADAT Secretariat, IMF staff across departments, and participating countries, institutions, and participants.
Remarks by Carla Grasso, Deputy Managing Director, International Monetary Fund, July 6, 2018.