Designing a Tax Administration Reform Strategy: Experiences and Guidelines

IMF Working Papers, March 1, 1997

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Designing a Tax Administration Reform Strategy: Experiences and Guidelines

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Bibliographic details

• Authors: Katherine Baer, Carlos Silvani
• Published: March 1, 1997
• Series: IMF Working Papers
• DOI: https://doi.org/10.5089/9781451980394.001

Overview and Purpose

• Builds on previous FAD work in the tax administration field.
• Defines broad criteria for diagnosing problems in a country’s tax administration and formulating an appropriate reform strategy.
• Argues that an effective reform strategy should be based on:
  • the size of the tax gap, and
  • the country’s particular circumstances.

Guiding Principles for Successful Reform

• Reduce the tax system’s complexity.
• Encourage taxpayers’ voluntary compliance.
• Differentiate the treatment of taxpayers by their revenue potential.
• Ensure effective management of the reform.

Operational Bottlenecks Identified

• Discusses specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
• Highlights areas related to:
  • audit program and Auditing,
  • enforcement action,
  • information systems operation,
  • paper workload,
  • personnel policy.

Targeted Functions and Policy Focus

• Emphasizes reform measures across Tax administration core functions, including:
  • Tax collection,
  • Taxpayer services,
  • Value-added tax administration.

Geographic and Thematic Scope

• Subject tags include: Auditing, Public financial management (PFM), Revenue administration, Tax administration core functions, Tax collection, Taxes, Taxpayer services, Value-added tax.
• Keywords include: audit program, Auditing, enforcement action, Global, information systems operation, paper workload, personnel policy, reform effort, reform measure, reform process, reform project, reform strategy, tax administration, Tax administration core functions, tax administrator, Tax collection, Taxpayer services, Value-added tax, Western Europe, WP.

Content in this bundle

• Disigning a Tax Administration Reform Strategy: Experiences and Guidelines
  • Disigning a Tax Administration Reform Strategy: Experiences and Guidelines (Markdown version)
  • Disigning a Tax Administration Reform Strategy: Experiences and Guidelines (PDF)