Use of Technology in Tax Administrations 2: Core Information Technology Systems in Tax Administrations
March 14, 2017
Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Summary
This technical note is the second of three addressing information technology (IT) themes and issues relevant to tax administrations. This note addresses how to select a suitable IT system for core tax administration functions. Note one covers the use of IT in tax administrations and how to develop an information technology strategic plan (ITSP). The third note focuses on implementation of a commercial-off-the-shelf (COTS) system. These technical notes are primarily for tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems).
Subject: Administration in revenue administration, Auditing, Information and data management, Tax administration core functions, Tax type organization
Keywords: administration, data, system, tax administration, TNM
Pages:
18
Volume:
2017
DOI:
Issue:
002
Series:
Technical Notes and Manuals No. 2017/002
Stock No:
TNMEA2017002
ISBN:
9781475581126
ISSN:
2075-8669







