Revenue Administration: Autonomy in Tax Administration and the Revenue Authority Model

Technical Notes and Manuals, June 18, 2010

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Focus: the concept of autonomy in public administration and its relevance for revenue administration.
Central argument: increasing autonomy of departments and agencies can lead to better performance by removing impediments to effective and efficient management while maintaining appropriate accountability and transparency.
Scope: explains the range of autonomy currently practiced in revenue administration and describes key measures of autonomy in revenue administration.

There has been a tendency for governments to increase the autonomy of their departments and agencies.
Basic principle: autonomy can improve performance by removing impediments to management.
Autonomy must be balanced with appropriate accountability and transparency.
The note articulates how autonomy is relevant specifically to revenue administration.

The paper describes key measures of autonomy in revenue administration.
It outlines the range of autonomy currently practiced by revenue administrations (no further detail provided on specific measures in the landing-page text).

Revenue Administration: Autonomy in Tax Administration and the Revenue Authority Model
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