Technical Notes and Manuals

Revenue Administration: Functionally Organized Tax Administration

ByMaureen Kidd

June 11, 2010

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Format: Chicago

Maureen Kidd. "Revenue Administration: Functionally Organized Tax Administration", Technical Notes and Manuals 2010, 010 (2010), accessed 12/6/2025, https://doi.org/10.5089/9781462332380.005

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Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. 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.

Summary

This technical note analyzes the functionally organized tax administration. The organization structure of tax organizations has 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. This note explains why the choice of an organizational model is so important. The paper also describes key components of a function-based organization.

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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