Revenue Administration: Functionally Organized Tax Administration
Technical Notes and Manuals, June 11, 2010
Source details
- Canonical URL
- Revenue Administration: Functionally Organized Tax Administration
Other formats
Bibliographic details
- Authors: Maureen Kidd
- Published: June 11, 2010
- Series: Technical Notes and Manuals
- DOI: https://doi.org/10.5089/9781462332380.005
Summary
- Author: Maureen Kidd
- Date: June 11, 2010
- This technical note analyzes the functionally organized tax administration.
- It explains that organization structures of tax organizations have evolved considerably over time: from organization structures based on type of tax, to those based on function, to those based on the type of taxpayer.
- Economies of different sizes and at different stages of development have attempted different kinds of organizational reform.
- The note explains why the choice of an organizational model is important and describes key components of a function-based organization.
Major themes and findings
- Evolution of organizational models:
- Tax administrations have shifted across models: tax-type-based, function-based, and taxpayer-type-based structures.
- Different models have been tried by economies of varying size and development stage.
- Importance of organizational choice:
- The choice of an organizational model is identified as a critical decision for tax administrations.
- Content focus:
- Description of key components of a function-based organization.
Scope, categorization, and metadata
- Publication type: Technical Notes and Manuals
- Series: Technical Notes and Manuals No. 2010/010
- Issue: 010
- Volume: 2010
- Pages: 13
- DOI: https://doi.org/10.5089/9781462332380.005
- Stock No: TNMEA2010010
- ISBN: 9781462332380
- ISSN: 2075-8669
Subjects and keywords
- Subject: Administration in revenue administration, Auditing, Functional organization, Public financial management (PFM), Revenue administration, Tax administration core functions, Tax type organization
- Keywords: administration, Administration in revenue administration, Auditing, field organization, function-based organization, Functional organization, headquarters, IT platform, management, management direction, operations policy, organization model, organization structure, organization structure of tax organization, oversight, policy direction, tax, tax administration, tax administration benefit, Tax administration core functions, tax administration function, tax administration organization, tax administration system, tax operations policy, tax organization, Tax type organization, TNM
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- Options listed: Download PDF, More Formats on IMF eLibrary, Order a Print Copy, Create Citation, Share
- Preview citation format shown: Chicago — Maureen Kidd. "Revenue Administration: Functionally Organized Tax Administration", Technical Notes and Manuals 2010, 010 (2010), accessed 9/21/2026, https://doi.org/10.5089/9781462332380.005
Technical Guidance Note; the views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.