## Revenue Authorities: Issues and Problems in Evaluating their Success

_IMF Working Papers, October 1, 2006_

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## Bibliographic details
- Authors: Maureen Kidd, William Joseph Crandall
- Published: October 1, 2006
- Series: IMF Working Papers
- DOI: https://doi.org/10.5089/9781451865004.001

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### Overview
- Revenue authorities (RAs) are adopted by some countries as an alternative governance/delivery model for revenue administration.
- RAs are seen as a potential solution to problems such as low rates of tax compliance, ineffective tax administration staff, and corruption.
- The paper frames RAs from the perspective of revenue administration’s objective to improve performance and compliance with the law.

### Features of the RA model and reasons for establishment
- Compiles and analyses features of the RA governance model.
- Examines reasons why revenue authorities were established, including perceived needs for:
  - improved tax compliance,
  - modernization of tax administration,
  - enhanced staff effectiveness,
  - mitigation of corruption.

### Country perceptions and assessments
- Assesses countries' own perceptions about how the RA model may have contributed to tax administration reform.
- Finds that subjective perceptions among countries with RAs indicate the model has:
  - led to improved revenue administration,
  - spurred modernization.

### Data, evaluation challenges, and attribution problems
- Discusses difficulties in data collection required for econometric assessment of RAs.
- Highlights the problem of attributing observed changes in performance to a particular governance model (i.e., isolating the effect of adopting an RA versus other reforms or contextual factors).
- Notes limits of existing objective analyses in establishing causal links between RA adoption and superior performance.

### Key findings and conclusion
- While subjective country perceptions are positive about RAs’ role in improving administration and modernization, the paper concludes:
  - there is no objective analysis showing that countries with RAs have performed better than countries without RAs.

*Source: IMF Working Paper “Revenue Authorities: Issues and Problems in Evaluating their Success”, Maureen Kidd and William Joseph Crandall, October 1, 2006.*

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_Source: https://www.imf.org/en/publications/wp/issues/2016/12/31/revenue-authorities-issues-and-problems-in-evaluating-their-success-19814_