Analytical and Learning Resources

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Analytical and Learning Resources

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Overview

• The IMF has developed analytical tools and survey instruments to identify the relative strengths and weaknesses of countries’ revenue administration and tax policy.
• Results from these tools can be used to set strategic priorities, design interventions, and allocate scarce resources to support targeted and balanced development.
• The IMF has developed online learning programs that help government officials in designing, administering, and modernizing their tax system.
• Country-specific reports are the results of IMF CD missions, various consultations, and other engagements with member countries in the revenue field.
• Contact for questions about IMF work in the revenue domain: revenueportal@IMF.org

Analytical tools and data sources

• ISORA and ISOCA: contain data on tax and customs administrations—allowing comparative cross-country analysis of revenue administration operations, performance, and other characteristics.
• RA-GAP: facilitates tax gap analysis.
• FARI: enables the evaluation and analysis of fiscal regimes for the extractive industries (Fiscal Analysis of Resource Industries model).
• WoRLD: compilation of government tax and non-tax revenues (World Revenue Longitudinal Data).
• TPRD: novel and comprehensive database of tax policy measures.
• Tax Policy Assessment Framework (TPAF): diagnostic assessment tool.
• Technical note: "Tax Administration: Essential Analytics for Compliance Risk Management".
• Toolkit: "Essential Analytics for CRM".
• Podcast: “What’s in Your Toolbox?” Revenue Administration – GAP Analysis Program in Denmark - Podcast.
• Departmental Paper: "ISORA 2018: Understanding Revenue Administration".
• Model: "Fiscal Analysis of Resource Industries (FARI) model".
• Data: "World Revenue Longitudinal Data".

Country-specific capacity development and reports

• Purpose: share country-specific capacity development work and experiences in domestic revenue mobilization to facilitate international and peer-group comparisons, indicate key issues, and assess achievability and timescale for development targets.
• Examples of analytical documents and working papers:
  • Working Paper: "Capital-Income-Taxation-in-the-Netherlands".
  • "Brazil: Tax Expenditure Rationalization Within Broader Tax Reform".
• Selected country reports and technical assistance reports include (examples preserved exactly as listed):
  • "Republic of Armenia: Technical Assistance Report-Corporate Income Tax Gap Prediction 2023 Based on Corporate Income Tax Returns".
  • "Cambodia: Technical Assistance Report-Training in Investigation Techniques".
  • "Arabic Republic of Egypt: Egyptian Tax Authority: Maintaining Momentum in the Implementation of the Medium-Term Revenue Strategy (MTRS)".
  • "Iraq: General Commission for Taxes: Strategic Direction for Prioritized Reforms".
  • "Guinea Bissau: Further Improvements in Tax Compliance".
  • "Republic of Armenia: Review of Tax Expenditures".
  • "Sri Lanka: Technical Assistance Report-Governance Diagnostic Assessment".
  • "Technical Assistance Report - Republic of Armenia: Technical Assistance Report on Personal Income Tax: Policy Review and Introduction of a Universal Declaration".
  • "Albania: Staff Concluding Statement of the 2022 Article IV Mission".
  • "Albania: Technical Assistance Report-Medium-Term Revenue Strategy: Revenue Administration Reform Options".
  • "Benin : Selected Issues".
  • "Benin : Second Review under the Extended Credit Facility and Request for Modification of Performance Criteria – Press Release; and Staff Report".
  • "Botswana : Selected Issues".
  • "Burkina Faso : Selected Issues".
  • "Central African Economic and Monetary Community (CEMAC) : Selected Issues".
  • "Union of the Comoros : Selected Issues".
  • "Cote d'Ivoire : Fourth Reviews Under the Arrangement Under the Extended Credit Facility and Under the Extended Arrangement Under the Extended Fund Facility, and Request for Modification of Performance Criteria-Press Release; Staff Report; Debt Sustainabil".
  • "Republic of Croatia : 2017 Article IV Consultation-Press Release; Staff Report; and Statement by the Executive Director for the Republic of Croatia".
  • "Arab Republic of Egypt : Selected Issues".
  • "Republic of Equatorial Guinea : Staff-Monitored Program".
  • "The Federal Democratic Republic of Ethiopia : 2017 Article IV Consultation-Press Release; Staff Report; and Statement by the Executive Director for The Federal Democratic Republic of Ethiopia".
  • "Georgia : 2018 Article IV Consultation, Second Review under the Extended Fund Facility Arrangement, and Request for Modification of a Quantitative Performance Criterion – Press Releases; Staff Report; and Statement by the Executive Director for Georgia".
  • "Guinea- Bissau : Selected Issues Paper".
  • "Governance Diagnostics: Mali".
  • "Tax Revenue Growth and Formalization: Republic of Kosovo".
  • "Kingdom of Lesotho : 2017 Article IV Consultation-Press Release; Staff Report; and Statement by the Executive Director for the Kingdom of Lesotho".
  • "Republic of Lithuania: Technical Assistance Report-Improvement of High Wealth Individuals Control Function– Project Report".
  • "Republic of Madagascar : Selected Issues".
  • "Maldives: Technical Assistance Report-Modernizing the Goods and Services Tax".
  • "Mali : Selected Issues".
  • "Niger : First Review under the Extended Credit Facility Arrangement-Press Release and Staff Report".
  • "Niger : Third Review Under the Extended Credit Facility Arrangement, Request for Waiver of Nonobservance of Performance Criterion, and Request for Augmentation of Access-Press Release; Staff Statement; and Statement by the Executive Director for Niger".
  • "Albania: 2021 Article IV Consultation-Press Release; Staff Report; and Statement by the Executive Director for Albania".
  • "Armenia: Growth Friendly Rebalancing of Taxes".
  • "Kingdom of the Netherlands Aruba: Toward a Sustainable Tax System".
  • "Central African Republic : 2018 Article IV Consultation, Fifth Review under the Extended Credit Facility Arrangement, and Financing Assurances Review".
  • "Chile : Technical Assistance Report—Assessment of Tax Expenditures and Corrective Taxes".
  • "Chile: Technical Assistance Report-An Evaluation of Improved Tax Options".
  • "Colombia: Selected Issues".
  • "Cote d'Ivoire : Sixth Reviews Under the Arrangement Under the Extended Credit Facility and the Extended Arrangement Under the Extended Fund Facility, and Request for Extension and Augmentation of Access; Press Release; Staff Report; Staff Supplement;".
  • "Gabon: Third Review under the Extended Arrangement Under the Extended Fund Facility, and Requests for Waiver of Nonobservance of Performance Criterion, and Modifications of Performance Criterion-Press Release; Staff Report; and Statement by the Ex".
  • "Germany: Selected Issues".
  • "Ghana : Seventh and Eighth Reviews Under the Extended Credit Facility Arrangement and Request for Waivers of Nonobservance of Performance Criteria-Press Release; Staff Report; and Statement by the Executive Director for Ghana".
  • "Honduras : 2018 Article IV Consultation – Press Release; Staff Report and Statement by the Executive Director for Honduras".
  • "Hungary : Selected Issues".
  • "Lebanon: Technical Assistance Report on Putting Tax Policy Back on Track".
  • "Maldives: Technical Assistance Report—Estimating Tax Expenditures".
  • "Maldives: Reform Options to Strengthen Tax Policy".
  • "Republic of Moldova: Technical Assistance Report - Performance Assessment Report".
  • "Multi-Country Report : Building Fiscal Capacity in Fragile States-Case Studies-Press Release; Staff Report".
  • "Romania:Technical Assistance Report on Reforming Personal Income Taxation".
  • "Romania : 2018 Article IV Consultation-Press Release; Staff Report; and Statement by the Executive Director for Romania".
  • "Rwanda: 2021 Article IV Consultation and Fifth Review Under the Policy Coordination Instrument-Press Release; Staff Report; and Statement by the Executive Director for Rwanda".
  • "St. Kitts and Nevis: Technical Assistance Report-Strengthening Core Business Functions Audit Capacity (RTAT)".
  • "Senegal: Third Review Under the Policy Coordination Instrument and Request for Modification of Quantitative Targets, and Requests for a Stand-By Arrangement and an Arrangement Under the Standby Credit Facility-Press Release; Staff Report; and Statement by".
  • "Slovak Republic : 2018 Article IV Consultation-Press Release; Staff Report and Statement by the Executive Director for the Slovak Republic".
  • "Republic of Slovenia : Selected Issues".
  • "Kingdom of the Netherlands—Sint Maarten: Technical Assistance Report—Sustainable Tax Reforms".
  • "Ukraine : Technical Assistance Report—A Follow-Up on Distributed Profit Tax, BEPS Implementation, Voluntary Disclosure Program, and Indirect Methods for Determining Taxable Income".
  • "West Bank and Gaza: Report to the AD HOC Liaison Committee".

Conferences, seminars, and workshops

• Schedule of IMF conferences, seminars, and workshops for government officials interested in fiscal issues, available live or on-demand.
• Examples of events:
  • "High-Level Capacity Development Talk: Unlocking Domestic Resources for Development Through Global Partnerships".
  • "G-20 Event: New Challenges in International Taxation".
  • "Analytical Corner: Building Tax Capacity in Developing Countries".
  • "Building a Fair and Inclusive Tax System in Asia".

Online learning programs and multimedia

• IMF offers multiple online courses for tax policy and revenue administration professionals to gain or broaden knowledge in areas such as management and governance of tax administrations, tax gap and revenue performance analysis, design/administration/monitoring of a tax system, revenue forecasting, and fiscal policy macroeconomic implications.
• Video and course offerings (titles preserved exactly as listed):
  • "IMF Videos - Welcome to VITARA"
  • "VITARA - Performance Management"
  • "VITARA - Enterprise Risk Management"
  • "VITARA - Compliance Risk Management"
  • "VITARA - Audit Program"
  • "VITARA - Strategic Management"
  • "RA-GAP VAT Gap Estimation Model-English"
  • "RA-GAP VAT Gap Estimation Model- Spanish"
  • "RA-GAP VAT Gap Estimation Model- French"
  • "Revenue Forecasting and Analysis- English"
  • "Revenue Forecasting and Analysis- Spanish"
  • "Revenue Forecasting and Analysis- French"
  • "VITARA - Organization - English"
  • "VITARA - Organization - Arabic"
  • "VITARA - Human Resource Management"
  • "VITARA - Compliance Risk Management - Spanish"
  • "VITARA - Compliance Risk Management - French"
  • "VITARA - Strategic Management- Spanish"
  • "VITARA - Strategic Management - French"
  • "VITARA - Reform Management Fundamentals- English"
  • "VITARA - Reform Management Fundamentals- Spanish"
  • "VITARA - Reform Management Fundamentals - French"
  • "VITARA - Reform Management Specific Topics - English"
  • "VITARA - Reform Management Specific Topics - French"
  • "VITARA - Reform Management Specific Topics - Spanish"
  • "VITARA - Institutional Governance"
  • "VITARA - Information Technology and Data Management"

References

• Tax Administration: Essential Analytics for Compliance Risk Management
• ISORA 2018: Understanding Revenue Administration
• The Revenue Administration Gap Analysis Program
• Fiscal Analysis of Resource Industries (FARI) model
• Tax Policy Assessment Framework (TPAF)
• Capital-Income-Taxation-in-the-Netherlands
• Brazil: Tax Expenditure Rationalization Within Broader Tax Reform
• Republic of Armenia: Technical Assistance Report-Corporate Income Tax Gap Prediction 2023 Based on Corporate Income Tax Returns
• Cambodia: Technical Assistance Report-Training in Investigation Techniques
• Arabic Republic of Egypt: Egyptian Tax Authority: Maintaining Momentum in the Implementation of the Medium-Term Revenue Strategy (MTRS)
• Iraq: General Commission for Taxes: Strategic Direction for Prioritized Reforms
• Guinea Bissau: Further Improvements in Tax Compliance
• Republic of Armenia: Review of Tax Expenditures
• Sri Lanka: Technical Assistance Report-Governance Diagnostic Assessment
• Technical Assistance Report - Republic of Armenia: Technical Assistance Report on Personal Income Tax: Policy Review and Introduction of a Universal Declaration
• Albania: Staff Concluding Statement of the 2022 Article IV Mission
• Albania: Technical Assistance Report-Medium-Term Revenue Strategy: Revenue Administration Reform Options
• Benin : Selected Issues
• Benin : Second Review under the Extended Credit Facility and Request for Modification of Performance Criteria – Press Release; and Staff Report
• Botswana : Selected Issues
• Burkina Faso : Selected Issues
• Central African Economic and Monetary Community (CEMAC) : Selected Issues
• Union of the Comoros : Selected Issues
• Cote d'Ivoire : Fourth Reviews Under the Arrangement Under the Extended Credit Facility and Under the Extended Arrangement Under the Extended Fund Facility, and Request for Modification of Performance Criteria-Press Release; Staff Report; Debt Sustainabil
• Republic of Croatia : 2017 Article IV Consultation-Press Release; Staff Report; and Statement by the Executive Director for the Republic of Croatia
• Arab Republic of Egypt : Selected Issues
• Republic of Equatorial Guinea : Staff-Monitored Program
• The Federal Democratic Republic of Ethiopia : 2017 Article IV Consultation-Press Release; Staff Report; and Statement by the Executive Director for The Federal Democratic Republic of Ethiopia
• Georgia : 2018 Article IV Consultation, Second Review under the Extended Fund Facility Arrangement, and Request for Modification of a Quantitative Performance Criterion – Press Releases; Staff Report; and Statement by the Executive Director for Georgia
• Guinea- Bissau : Selected Issues Paper
• Governance Diagnostics: Mali
• Tax Revenue Growth and Formalization: Republic of Kosovo
• Kingdom of Lesotho : 2017 Article IV Consultation-Press Release; Staff Report; and Statement by the Executive Director for the Kingdom of Lesotho
• Republic of Lithuania: Technical Assistance Report-Improvement of High Wealth Individuals Control Function– Project Report
• Republic of Madagascar : Selected Issues
• Maldives: Technical Assistance Report-Modernizing the Goods and Services Tax
• Mali : Selected Issues
• Niger : First Review under the Extended Credit Facility Arrangement-Press Release and Staff Report
• Niger : Third Review Under the Extended Credit Facility Arrangement, Request for Waiver of Nonobservance of Performance Criterion, and Request for Augmentation of Access-Press Release; Staff Statement; and Statement by the Executive Director for Niger
• Albania: 2021 Article IV Consultation-Press Release; Staff Report; and Statement by the Executive Director for Albania
• Armenia: Growth Friendly Rebalancing of Taxes
• Kingdom of the Netherlands Aruba: Toward a Sustainable Tax System
• Central African Republic : 2018 Article IV Consultation, Fifth Review under the Extended Credit Facility Arrangement, and Financing Assurances Review
• Chile : Technical Assistance Report—Assessment of Tax Expenditures and Corrective Taxes
• Chile: Technical Assistance Report-An Evaluation of Improved Tax Options
• Colombia: Selected Issues
• Cote d'Ivoire : Sixth Reviews Under the Arrangement Under the Extended Credit Facility and the Extended Arrangement Under the Extended Fund Facility, and Request for Extension and Augmentation of Access; Press Release; Staff Report; Staff Supplement;
• Gabon: Third Review under the Extended Arrangement Under the Extended Fund Facility, and Requests for Waiver of Nonobservance of Performance Criterion, and Modifications of Performance Criterion-Press Release; Staff Report; and Statement by the Ex
• Germany: Selected Issues
• Ghana : Seventh and Eighth Reviews Under the Extended Credit Facility Arrangement and Request for Waivers of Nonobservance of Performance Criteria-Press Release; Staff Report; and Statement by the Executive Director for Ghana
• Honduras : 2018 Article IV Consultation – Press Release; Staff Report and Statement by the Executive Director for Honduras
• Hungary : Selected Issues
• Lebanon: Technical Assistance Report on Putting Tax Policy Back on Track
• Maldives: Technical Assistance Report—Estimating Tax Expenditures
• Maldives: Reform Options to Strengthen Tax Policy
• Republic of Moldova: Technical Assistance Report - Performance Assessment Report
• Romania:Technical Assistance Report on Reforming Personal Income Taxation
• Romania : 2018 Article IV Consultation-Press Release; Staff Report; and Statement by the Executive Director for Romania
• Rwanda: 2021 Article IV Consultation and Fifth Review Under the Policy Coordination Instrument-Press Release; Staff Report; and Statement by the Executive Director for Rwanda
• St. Kitts and Nevis: Technical Assistance Report-Strengthening Core Business Functions Audit Capacity (RTAT)
• Senegal: Third Review Under the Policy Coordination Instrument and Request for Modification of Quantitative Targets, and Requests for a Stand-By Arrangement and an Arrangement Under the Standby Credit Facility-Press Release; Staff Report; and Statement by
• Slovak Republic : 2018 Article IV Consultation-Press Release; Staff Report and Statement by the Executive Director for the Slovak Republic
• Republic of Slovenia : Selected Issues
• Kingdom of the Netherlands—Sint Maarten: Technical Assistance Report—Sustainable Tax Reforms
• Ukraine : Technical Assistance Report—A Follow-Up on Distributed Profit Tax, BEPS Implementation, Voluntary Disclosure Program, and Indirect Methods for Determining Taxable Income
• West Bank and Gaza: Report to the AD HOC Liaison Committee
• High-Level Capacity Development Talk: Unlocking Domestic Resources for Development Through Global Partnerships
• G-20 Event: New Challenges in International Taxation
• Analytical Corner: Building Tax Capacity in Developing Countries
• Building a Fair and Inclusive Tax System in Asia
• IMF Videos - Welcome to VITARA
• VITARA - Performance Management
• VITARA - Enterprise Risk Management
• VITARA - Compliance Risk Management
• VITARA - Audit Program
• VITARA - Strategic Management
• RA-GAP VAT Gap Estimation Model-
• RA-GAP VAT Gap Estimation Model-
• RA-GAP VAT Gap Estimation Model-
• Revenue Forecasting and Analysis-
• Revenue Forecasting and Analysis-
• Revenue Forecasting and Analysis-
• VITARA - Organization
• VITARA - Organization
• VITARA - Human Resource Management
• VITARA - Compliance Risk Management
• VITARA - Compliance Risk Management
• VITARA - Strategic Management-
• VITARA - Strategic Management
• VITARA - Reform Management Fundamentals-
• VITARA - Reform Management Fundamentals-
• VITARA - Reform Management Fundamentals
• VITARA - Reform Management Specific Topics
• VITARA - Reform Management Specific Topics
• VITARA - Reform Management Specific Topics
• VITARA - Institutional Governance
• VITARA - Information Technology and Data Management