Strengthening Tax Governance Through Legal Design
January 17, 2025
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Disclaimer: IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Summary
Subject: Revenue administration, Semi-autonomous revenue bodies, Tax administration core functions, Tax law, Tax policy, Taxpayer charter
Keywords: A. tax Governance, Design consideration, Governance arrangement, Legal design, Semi-autonomous revenue bodies, Tax administration, Tax administration core functions, Tax governance, Tax law, Tax procedure, Taxpayer charter, Taxpayer relationship
Publication Details
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Pages:
51
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Volume:
2025
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DOI:
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Issue:
017
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Series:
Working Paper No. 2025/017
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Stock No:
WPIEA2025017
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ISBN:
9798400295096
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ISSN:
1018-5941