VITARA Reference Guide: Organization

Manuals & Guides, August 7, 2024

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VITARA Reference Guide: Organization

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Bibliographic details

• Published: August 7, 2024
• Series: Manuals & Guides
• DOI: https://doi.org/10.5089/9798400269066.069

Overview and Purpose

• Part of a series of Virtual Training to Advance Revenue Administration (VITARA) reference guides developed from VITARA online modules.
• Focus: international good practices in organizational design for tax administrations.
• Objective: explain how tax administrations can organize people, processes, and work effectively and build knowledge and understanding of critical features and dependencies in organizational design.

Scope and Audience

• Intended for tax administration leaders and practitioners seeking to understand and adapt organizational models to accommodate new responsibilities and roles.
• Covers conceptual definitions and practical comparisons relevant to organizational design of tax administrations.

Core Content and Key Concepts

• Defines the concept of organizational design and explains why it is important.
• Explains how tax administrations can organize people, processes, and work effectively.
• Builds knowledge and understanding of critical features and dependencies in organizational design.

Organizational Models (identified and compared)

• Identifies the main organizational models used in tax administration design:
  • function-based
  • tax type-based
  • segment-based
  • hybrid
• Explains advantages and disadvantages of the different models.

Roles and Structures

• Compares the roles of headquarters and field operations in a tax administration's organizational structure.
• Describes the importance of special units and functions within a tax administration's organizational structure.
• Discusses how organizational models can be adapted to accommodate new responsibilities and roles.

Subject Areas and Keywords

• Subject areas: Asset and liability management, Economic and financial statistics, Human capital, Internal audit, Labor, Public financial management (PFM), Revenue administration, Tax administration core functions, Tax collection, Taxpayer services.
• Keywords include: business process, collection capability, domestic revenue mobilization, high-integrity taxpayer register, high-net wealth individuals, HQ function, HQ unit, Human capital, Internal audit, large taxpayers office, management forum, OD process, organizational chart, organizational design, revenue administration, revenue collection, tax, tax administration, Tax administration core functions, tax administrator, Tax collection, Taxpayer services.

Content in this bundle

• VITARA Reference Guide: Organization; IMF Manuals and Guides No.004; August 2024
  • VITARA Reference Guide: Organization; IMF Manuals and Guides No.004; August 2024 (Markdown version)
  • VITARA Reference Guide: Organization; IMF Manuals and Guides No.004; August 2024 (PDF)