{
  "title": "Revenue Administration: A Toolkit for Implementing a Revenue Authority",
  "publication": "Technical Notes and Manuals, May 20, 2010",
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  "summary": "This technical note presents a toolkit for implementing a revenue authority. This toolkit is a guide with a series of operational modules designed to assist countries when they implement a “revenue authority” to administer their tax and customs operations.",
  "sections": [
    {
      "heading": "Overview",
      "content": "- Presents a toolkit for implementing a revenue authority (RA) to administer tax and customs operations.\n- Designed as a guide with a series of operational modules to assist countries implementing a “revenue authority.”\n- Provides:\n  - a definition of Revenue Authority (RA),\n  - a brief history of the concept,\n  - terminology,\n  - identification of key research documents,\n  - a discussion on increasing autonomy in public institutions,\n  - a review of why countries choose the RA model for their revenue administration."
    },
    {
      "heading": "Toolkit contents and practical focus",
      "content": "- Operational modules aimed at tax and customs administration implementation.\n- Emphasis on institutional arrangements and operational design for semi-autonomous revenue bodies.\n- Topics explicitly covered (as indicated by subject and keywords):\n  - Customs administration core functions\n  - Tax administration core functions\n  - Institutional arrangements for revenue administration\n  - Semi-autonomous revenue bodies\n  - Public employment and human resources\n  - Enabling legislation and RA law\n  - Governance, accountability, and ministerial relationships\n  - Information technology and project management\n  - Tax compliance and reform program implementation"
    },
    {
      "heading": "Rationale for the RA model",
      "content": "- Reviews reasons countries adopt the RA model.\n- Discusses increasing autonomy in public institutions and implications for revenue administration.\n- Explores governance, accountability, and the balance between government control and RA autonomy."
    },
    {
      "heading": "Target audience and use cases",
      "content": "- Policy makers designing or reforming revenue administration structures.\n- Revenue administration practitioners implementing RA models for tax and customs.\n- Researchers and advisors seeking operational modules and implementation guidance.\n\n---\n\n Content in this bundle\n\n- tnm1008\n  - tnm1008 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - tnm1008 (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/tnm/issues/2016/12/31/revenue-administration-a-toolkit-for-implementing-a-revenue-authority-23497"
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    "Authors: Maureen Kidd, William Joseph Crandall",
    "Published: May 20, 2010",
    "Series: Technical Notes and Manuals",
    "DOI: https://doi.org/10.5089/9781455277452.005",
    "Presents a toolkit for implementing a revenue authority (RA) to administer tax and customs operations.",
    "Designed as a guide with a series of operational modules to assist countries implementing a “revenue authority.”",
    "Provides:",
    "Operational modules aimed at tax and customs administration implementation.",
    "Emphasis on institutional arrangements and operational design for semi-autonomous revenue bodies.",
    "Topics explicitly covered (as indicated by subject and keywords):",
    "Reviews reasons countries adopt the RA model.",
    "Discusses increasing autonomy in public institutions and implications for revenue administration.",
    "Explores governance, accountability, and the balance between government control and RA autonomy.",
    "Policy makers designing or reforming revenue administration structures.",
    "Revenue administration practitioners implementing RA models for tax and customs.",
    "Researchers and advisors seeking operational modules and implementation guidance.",
    "**_tnm1008**"
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