If you have any questions about the IMF’s work or want to explore how could we support in the revenue domain, please contact us.
Welcome to the IMF Revenue Portal, where you can find information on the IMF’s work on revenue issues including tax policy and tax and customs administration, led by our team in the Fiscal Affairs Department (FAD).
The Revenue Portal encompasses a broad range of products related to the IMF’s Capacity Development (CD) and research work, including reports, tools, working papers, technical notes, and other publications on priority revenue issues as well as training courses and seminars, offering a repository of the IMF’s work to the international community.
October 2025
This paper examines the impact of tax administration performance on tax compliance gaps across countries.
October 2026
Most features of an income tax system can be represented as combinations of lump sums and marginal tax rates in a summary chart, which, when applied consistently, clarifies the effects of tax reforms and highlights issues like universal basic income, phased-out allowances, and tax credits versus allowances, while noting limitations for certain conditions. /p>
September 2026<
Crossing and sustaining a tax-to-GDP ratio above 10% significantly boosts long-term growth and institutional development, when accompanied by broader financial development and governance improvements.
October 2025
Explore more recent work in Analytical and Learning Resources
The Fiscal Affairs Department (FAD) provides capacity development (CD) in fiscal policy, including reform design and implementation, sharing knowledge with governments’ fiscal institutions such as ministries of finance and tax and customs administrations, supporting fiscal systems, and strengthening tax and customs institutions' modernization. Strategic advice, as well as hands-on implementation support, peer-to-peer learning, and training are delivered to countries in various ways:
(i) IMF staff and qualified technical experts offer expert advice to country officials both in country and remotely from headquarters; (ii) a network of Regional Capacity Development Centers provides hands-on implementation support to countries under the guidance of headquarters; and (iii) in-person and online training courses are provided for government officials on targeted topics. Read more on CD.
The IMF’s capacity development work in the revenue domain is also delivered through multiple collaborative projects with other CD providers. For more information on our partners, please see CD Partners.
The Tax Administration Diagnostic Assessment Tool provides an objective assessment of the health of key components of a country’s system of tax administration.
The Virtual Training to Advance Revenue Administration is a joint project with the OECD, CIAT, and IOTA to strengthen tax administrations’ knowledge in various institutional and technical areas.
The Platform for Collaboration on Tax is a joint initiative of the IMF, OECD, UN, and World Bank Group to strengthen collaboration on domestic resource mobilization.
The International Survey on Revenue Administration is the product of a collaboration of the IMF, OECD, CIAT and IOTA to collect national-level information and data on tax administration, allowing comparative analysis.
The International Survey on Customs Administration is an international survey from the IMF and the WCO covering various aspects of customs administration for comparative analysis and research.
