Technical Notes and Manuals

Tax Administration: Designing a Business Continuity Plan for an Epidemic

ByJohn D Brondolo, Joshua Aslett, Andja Komso

November 10, 2020

Preview Citation

Format: Chicago

John D Brondolo, Joshua Aslett, and Andja Komso. "Tax Administration: Designing a Business Continuity Plan for an Epidemic", Technical Notes and Manuals 2020, 001 (2020), accessed 12/13/2025, https://doi.org/10.5089/9781513559865.005

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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 and manual (TNM) addresses the following questions: What is a business continuity plan (BCP) and what are its main components? What are a BCP’s key design considerations for an epidemic? What are the organizational and management arrangements for a BCP? How does a BCP maintain a tax agency’s critical functions during an epidemic? and How does a tax agency keep its BCP current and ready for deployment?

Subject: Crisis management, Tax administration act

Keywords: business continuity plan, crisis management, Tax administration