Tax Administration in Small Economies

Technical Notes and Manuals, May 10, 2010

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This technical note analyzes tax administration in small economies.
Choosing the right organization structure is a key component of any program of tax administration reform and modernization.
Organization structure "creates a solid platform from which all other enhancements can follow."
The note describes the general principles of tax administration organization and elaborates characteristics of tax administration in small and microeconomies.
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."

Principles developed by organizations and agencies that advise governments on modern tax administration should drive decisions on organization structure.
The note covers:
- General principles of tax administration organization.
- Characteristics of tax administration in small and microeconomies.
Subject tags associated with the content: Administration in revenue administration, Auditing, Public financial management (PFM), Revenue administration, Tax administration core functions, Tax type organization, Taxpayer services.

Keywords: administration; Administration in revenue administration; Asia and Pacific; Auditing; core tax; East Asia; Eastern Europe; government; Middle East; operations policy; operations unit; organization structure; organizational models; small and micro economies; South Asia; tax; tax administration; Tax administration core functions; tax administration organization chart; tax administration organization structure; tax department; tax operations unit; tax organization; Tax type organization; taxpayer; Taxpayer services; TNM; trade taxes division.

International Monetary Fund. "Tax Administration in Small Economies", Technical Notes and Manuals 2010, 006 (2010).