{
  "title": "The Reform of Tax Administration",
  "publication": "IMF Working Papers, February 1, 1995",
  "sourceUrl": "https://www.imf.org/en/publications/wp/issues/2016/12/30/the-reform-of-tax-administration-1180",
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  "summary": "Tax administration plays a crucial role In determining a country’s real (or effective) tax system. Unfortunately, tax administrations in many countries do not function optimally and distort the intention of tax laws.",
  "sections": [
    {
      "heading": "Summary",
      "content": "- Tax administration determines a country’s real (or effective) tax system.\n- Many tax administrations do not function optimally and distort the intention of tax laws.\n- Effective and efficient tax administration is necessary for taxation to influence the allocation of resources, the distribution of income, and macroeconomic stability and growth.\n- The paper addresses tax administration reform by:\n  - Describing briefly the causes for inefficient tax administration.\n  - Identifying the essential elements of successful reform.\n  - Presenting measures to improve the tax administration.\n- The common thread of a reform strategy is to focus administrative resources on problems in the tax collection system through:\n  - Promotion of voluntary taxpayer compliance.\n  - Adoption of a logical sequence of procedures for efficiently identifying and handling instances of noncompliance."
    },
    {
      "heading": "Causes of Inefficient Tax Administration (as framed in the paper)",
      "content": "- Tax administrations in many countries do not function optimally.\n- Such dysfunction can lead to distortion of the intention of tax laws.\n- Inefficiencies undermine the intended effects of taxation on resource allocation, income distribution, and macroeconomic outcomes."
    },
    {
      "heading": "Essential Elements of Successful Reform",
      "content": "- Focus administrative resources on problem areas within the tax collection system.\n- Promote voluntary taxpayer compliance as a key objective.\n- Implement a logical sequence of procedures to identify and address noncompliance efficiently."
    },
    {
      "heading": "Measures to Improve Tax Administration (high-level themes from the paper)",
      "content": "- Prioritize problems in tax collection to allocate administrative capacity effectively.\n- Encourage taxpayer compliance through measures that reduce barriers to voluntary compliance.\n- Design and adopt procedural sequences for detection and resolution of noncompliance to increase administrative efficiency."
    },
    {
      "heading": "Subject and Keywords",
      "content": "- Subject: Income tax systems, Revenue administration, Tax administration core functions, Tax collection, Taxes, Value-added tax\n- Keywords: administration resource, delinquent taxpayer, goal of tax administration reform, Income tax systems, procedures of the home countries, reform of the tax administration, Tax administration core functions, tax administration of a country, tax administration procedure, tax administration service, tax administrations of the world, Tax collection, taxpayer compliance, taxpayer transaction, taxpayers unit, Value-added tax, VAT taxpayer, way taxpayer, WP\n\n---\n\n\nSource: https://www.imf.org/en/publications/wp/issues/2016/12/30/the-reform-of-tax-administration-1180"
    }
  ],
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    "Authors: Anthony J. Pellechio, Vito Tanzi",
    "Published: February 1, 1995",
    "Series: IMF Working Papers",
    "DOI: https://doi.org/10.5089/9781451843941.001",
    "Tax administration determines a country’s real (or effective) tax system.",
    "Many tax administrations do not function optimally and distort the intention of tax laws.",
    "Effective and efficient tax administration is necessary for taxation to influence the allocation of resources, the distribution of income, and macroeconomic stability and growth.",
    "The paper addresses tax administration reform by:",
    "The common thread of a reform strategy is to focus administrative resources on problems in the tax collection system through:",
    "Tax administrations in many countries do not function optimally.",
    "Such dysfunction can lead to distortion of the intention of tax laws.",
    "Inefficiencies undermine the intended effects of taxation on resource allocation, income distribution, and macroeconomic outcomes.",
    "Focus administrative resources on problem areas within the tax collection system.",
    "Promote voluntary taxpayer compliance as a key objective.",
    "Implement a logical sequence of procedures to identify and address noncompliance efficiently.",
    "Prioritize problems in tax collection to allocate administrative capacity effectively.",
    "Encourage taxpayer compliance through measures that reduce barriers to voluntary compliance.",
    "Design and adopt procedural sequences for detection and resolution of noncompliance to increase administrative efficiency.",
    "Subject: Income tax systems, Revenue administration, Tax administration core functions, Tax collection, Taxes, Value-added tax",
    "Keywords: administration resource, delinquent taxpayer, goal of tax administration reform, Income tax systems, procedures of the home countries, reform of the tax administration, Tax administration core functions, tax administration of a country, tax administration procedure, tax administration service, tax administrations of the world, Tax collection, taxpayer compliance, taxpayer transaction, taxpayers unit, Value-added tax, VAT taxpayer, way taxpayer, WP"
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