Understanding Revenue Administration: Results from the Second Survey of the Revenue Administration – Fiscal Information Tool

Departmental Papers, June 30, 2017

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Understanding Revenue Administration: Results from the Second Survey of the Revenue Administration – Fiscal Information Tool

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Bibliographic details

• Authors: Duncan Cleary
• Published: June 30, 2017
• Series: Departmental Papers
• DOI: https://doi.org/10.5089/9781484301913.087

Summary

• Presents results of the second round of the Revenue Administration Fiscal Information Tool (RA-FIT) country survey in an aggregated manner for all respondents and by income group.
• Notes "regional biases and some data quality issues with the sample," while stating that "broad insights and trends are discernible from the data."
• Forms part of an evolving series that will continue to develop and grow with the International Survey On Revenue Administration (ISORA), the successor survey to RA-FIT.
• ISORA is conducted by the IMF in collaboration with the Inter-American Center of Tax Administrations (CIAT), the Intra-European Organisation of Tax Administration (IOTA), and the Organisation for Economic Co-operation and Development (OECD).
• Expands on a previous paper covering the first round of RA-FIT (Lemgruber and others 2015).
• Unlike the first paper, this one "does not cover issues specific to customs administration but focuses rather on tax administration data."
• Aims to allow countries to access information about key measures in revenue administration.

Key findings and thematic focus

• Focus areas emphasized in the source:
  • Administration in revenue administration
  • Institutional arrangements for revenue administration
  • National accounts
  • Personal income
  • Revenue administration
  • Revenue Administration Fiscal Information Tool (RA-FIT)
  • Tax administration core functions
• Keywords and operational topics highlighted:
  • audit form, collection function, DP, DPPP, governance structure
  • Institutional arrangements for revenue administration, Middle East and Central Asia
  • ministry structure administration, operations staff, performance data, performance measurement
  • Personal income, tax administration, Tax administration core functions, tax Arrears
  • taxpayer registration, taxpayer service form

Scope, data, and limitations

• Sample coverage and data quality:
  • Results are aggregated for all respondents and by income group.
  • The sample exhibits "regional biases and some data quality issues."
  • Despite limitations, the data yield "broad insights and trends."
• Comparative and developmental context:
  • The paper is part of a series evolving into ISORA, the successor survey to RA-FIT.
  • The paper expands on the first-round RA-FIT analysis (Lemgruber and others 2015).
• Coverage distinction:
  • This paper focuses on tax administration data and explicitly excludes issues specific to customs administration.

Policy implications and intended use

• Intended to allow countries to access information about key measures in revenue administration.
• Supports benchmarking and comparative analysis across income groups using tax administration indicators collected through RA-FIT.
• Serves as a basis for continued data collection and methodological development under ISORA with partner organizations CIAT, IOTA, and OECD.

Content in this bundle

• Understanding Revenue Administration — RA-FIT Round 2
  • Understanding Revenue Administration — RA-FIT Round 2 (Markdown version)
  • Understanding Revenue Administration — RA-FIT Round 2 (PDF)