Revenue Administration: A Toolkit for Implementing a Revenue Authority
Technical Notes and Manuals, May 20, 2010
Source details
- Canonical URL
- Revenue Administration: A Toolkit for Implementing a Revenue Authority
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Bibliographic details
- Authors: Maureen Kidd, William Joseph Crandall
- Published: May 20, 2010
- Series: Technical Notes and Manuals
- DOI: https://doi.org/10.5089/9781455277452.005
Overview
- Presents a toolkit for implementing a revenue authority (RA) to administer tax and customs operations.
- Designed as a guide with a series of operational modules to assist countries implementing a “revenue authority.”
- Provides:
- a definition of Revenue Authority (RA),
- a brief history of the concept,
- terminology,
- identification of key research documents,
- a discussion on increasing autonomy in public institutions,
- a review of why countries choose the RA model for their revenue administration.
Toolkit contents and practical focus
- Operational modules aimed at tax and customs administration implementation.
- Emphasis on institutional arrangements and operational design for semi-autonomous revenue bodies.
- Topics explicitly covered (as indicated by subject and keywords):
- Customs administration core functions
- Tax administration core functions
- Institutional arrangements for revenue administration
- Semi-autonomous revenue bodies
- Public employment and human resources
- Enabling legislation and RA law
- Governance, accountability, and ministerial relationships
- Information technology and project management
- Tax compliance and reform program implementation
Rationale for the RA model
- Reviews reasons countries adopt the RA model.
- Discusses increasing autonomy in public institutions and implications for revenue administration.
- Explores governance, accountability, and the balance between government control and RA autonomy.
Target audience and use cases
- Policy makers designing or reforming revenue administration structures.
- Revenue administration practitioners implementing RA models for tax and customs.
- Researchers and advisors seeking operational modules and implementation guidance.