## Revenue Administration: A Toolkit for Implementing a Revenue Authority

_Technical Notes and Manuals, May 20, 2010_

## Source details

**Canonical URL:** [Revenue Administration: A Toolkit for Implementing a Revenue Authority](https://www.imf.org/en/publications/tnm/issues/2016/12/31/revenue-administration-a-toolkit-for-implementing-a-revenue-authority-23497)

## Other formats

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## Bibliographic details
- Authors: Maureen Kidd, William Joseph Crandall
- Published: May 20, 2010
- Series: Technical Notes and Manuals
- DOI: https://doi.org/10.5089/9781455277452.005

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### Overview
- 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:
  - a definition of Revenue Authority (RA),
  - a brief history of the concept,
  - terminology,
  - identification of key research documents,
  - a discussion on increasing autonomy in public institutions,
  - a review of why countries choose the RA model for their revenue administration.

### Toolkit contents and practical focus
- 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):
  - Customs administration core functions
  - Tax administration core functions
  - Institutional arrangements for revenue administration
  - Semi-autonomous revenue bodies
  - Public employment and human resources
  - Enabling legislation and RA law
  - Governance, accountability, and ministerial relationships
  - Information technology and project management
  - Tax compliance and reform program implementation

### Rationale for the RA model
- 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.

### Target audience and use cases
- 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.

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_Source: https://www.imf.org/en/publications/tnm/issues/2016/12/31/revenue-administration-a-toolkit-for-implementing-a-revenue-authority-23497_