Tax and Customs Administration

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Tax and Customs Administration

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Program overview

• The IMF’s tax and customs administration program supports countries in improving tax and customs administration arrangements based on international good practices.
• Focus areas include:
  • Management and governance arrangements.
  • Processes and systems that drive operational performance.
  • In some cases, development of Medium-Term Revenue Strategies (MTRS) to integrate technical and governance aspects of tax system reforms.
• Contact for inquiries: revenueportal@IMF.org

Core topics and available resources

• Training and diagnostic tools:
  • VITARA: virtual training on revenue administration issues.
  • TADAT: Tax Administration Diagnostic Assessment Tool for objective assessment of key components of tax administration.
  • ISOCA: International Survey on Customs Administration, providing quantitative and qualitative customs data.
  • RA-GAP: Revenue Administration Gap (RA-GAP) Tax Gap Analysis Program to estimate and analyze tax gaps.
• Departmental and analytical publications covering revenue administration performance, reform management, risk management, IT and data management.

Management, governance, and reform support

• Emphasis on:
  • Good management and governance for control of operational results and successful reform implementation.
  • Risk management, organizational issues, and information technology and data management.
• Resources include:
  • Medium-Term Revenue Strategies (MTRS) resources.
  • Documents on reform management fundamentals and managing reform programs.

Books, papers, and selected publications

• Books and departmental papers addressing topics such as:
  • Revenue mobilization in the Medium Term.
  • Administering Fiscal Regimes for Extractive Industries.
  • The Taxation of Petroleum and Minerals.
  • Customs Matters: Strengthening Customs Administration in a Changing World.
  • 2003 Changing Customs: Challenges and Strategies for the Reform of Customs Administration.
• Working papers and technical notes on topics including:
  • Leveraging Digital Technologies in Boosting Tax Collection.
  • Strengthening Tax Governance Through Legal Design.
  • Managing Tax Incentives in Developing Countries.
  • Understanding Artificial Intelligence in Tax and Customs Administration.

Country and regional technical assistance and diagnostics

• Examples of technical assistance reports and country work include:
  • Libya: Workshop on Tax Administration Digitalization in Fragile and Conflict-Affected States.
  • Republic of Moldova: Tax Audit Program Diagnostic.
  • Republic of the Marshall Islands: Consumption and Income Tax Reform.
  • People's Republic of China: Advancing Risk Management for Large Taxpayers.
  • Republic of Armenia: Tax Compliance and Crypto Assets.
  • Sri Lanka: Governance Diagnostic Assessment and Repeal of Simplified Value Added Tax and Transition to Risk-Based VAT Refund Processing.
  • Central African Republic: Governance Diagnostic Report.
  • Lebanon: Technical Assistance Report—Tax and Customs Administration: An Urgent Need for Intervention.
  • Guinea Bissau: Improvements in Tax Compliance.
  • Republic of Lithuania: Improvement of High Wealth Individuals Control Function.

Core functions of tax administrations

• Core operational activities that must be performed:
  • Taxpayer registration.
  • Filing and payment of taxes.
  • Refunds.
  • Taxpayer services.
  • Audit.
  • Dispute resolution.
• Practical guidance and how-to notes include:
  • VITARA Reference Guide: Organization.
  • How to Combat Value-Added Tax Refund Fraud.
  • How to Manage Value-Added Tax Refunds.
  • The Modern VAT and VAT in extractive industries.
  • Revenue Administration: Taxpayer Audit—Use of Indirect Methods and Development of Effective Plans.
  • Designing Interest and Tax Penalty Regimes; Introducing an Advance Tax Ruling (ATR) Regime; Introducing a General Anti-Avoidance Rule (GAAR).

Core functions of customs administrations

• Key customs activities:
  • Customs clearance procedures and trade facilitation.
  • Cargo management and diversion control.
  • Post clearance audit (PCA).
  • Anti-smuggling programs and enforcement.
• Relevant outputs:
  • Customs diagnostic and needs assessment missions.
  • The Use of Mirror Data by Customs Administrations.
  • Short-term measures to increase customs revenue in low-income and fragile countries.
  • Customs Workshops on the African Continental Free Trade Area (AfCFTA).

Digitalization and use of technology

• Digitalization objectives and effects:
  • Simplify procedures and enhance service delivery, reducing burden on taxpayers.
  • Enable effective compliance through data collection and matching.
  • Improve governance by reducing arbitrary interactions between taxpayers and tax officials.
  • Countries that have adopted technology reported improvements in collections and operational efficiency.
• Digitalization materials and studies:
  • Blog: How AI Can Help Both Tax Collectors and Taxpayers.
  • Studies on VAT e-Invoicing, Electronic Fiscal Devices (EFDs), and digitalization impacts.
  • Publications: Digital Revolutions in Public Finance; Public Finance Goes Digital; Digitalization and Taxation in Asia.
  • Use of Technology in Tax Administrations series, including core IT systems and implementing Commercial-Off-The-Shelf (COTS) tax systems.

International taxation and cross-border risks

• Rationale:
  • Complex international tax rules and the digital economy increase international tax risks.
  • Need for comprehensive capacity strengthening to manage international taxation challenges.
• Selected outputs:
  • Policy Paper: International Corporate Tax Reform.
  • Technical Assistance: Guatemala—International Taxation Challenges and Options.
  • G-20 Event: New Challenges in International Taxation.
  • Work on international tax compliance risks and coordinating corporate and personal income taxation.

Gender and revenue administration

• Focus:
  • Exploring the link between gender equality and the tax system.
  • Enhancing gender-responsive taxation through revenue administration practices.
• Resources and events:
  • Technical note: Gender and Revenue Administration: Principles and Practices.
  • Presentations and seminars including "Gender and Revenue Administration 2021" and "An Introduction to Gender and Revenue Administration March 2023".
  • Online seminar summaries and translations of Insights from FAD Work on Gender.

Climate-related taxation

• Aim:
  • Prepare tax administrations to collect green and carbon taxes and manage new fiscal programs and incentives related to climate change.
• Materials:
  • Articles: Putting a Price on Pollution; What Is Carbon Taxation?

Content in this bundle

• Gender and Revenue Administration 2021
  • Gender and Revenue Administration 2021 (Markdown version)
  • Gender and Revenue Administration 2021 (PDF)
• Reform Management Fundamentals: Setting up a Reform Program
  • Reform Management Fundamentals: Setting up a Reform Program (Markdown version)
  • Reform Management Fundamentals: Setting up a Reform Program (PDF)
• Reform Management Specific Topics: Managing a Reform Program
  • Reform Management Specific Topics: Managing a Reform Program (Markdown version)
  • Reform Management Specific Topics: Managing a Reform Program (PDF)
• Compliance Risk Management for Tax Administration Leaders
  • Compliance Risk Management for Tax Administration Leaders (Markdown version)
  • Compliance Risk Management for Tax Administration Leaders (PDF)
• Developing A Risk Based Compliance Improvement Plan for Customs Administrations
  • Developing A Risk Based Compliance Improvement Plan for Customs Administrations (Markdown version)
  • Developing A Risk Based Compliance Improvement Plan for Customs Administrations (PDF)
• Gender and Revenue Administration in Albania
  • Gender and Revenue Administration in Albania (Markdown version)
  • Gender and Revenue Administration in Albania (PDF)
• Gender and Tax Compliance in the African Context
  • Gender and Tax Compliance in the African Context (Markdown version)
  • Gender and Tax Compliance in the African Context (PDF)
• Gender equality in Rwanda, and in the Rwanda Revenue Authority
  • Gender equality in Rwanda, and in the Rwanda Revenue Authority (Markdown version)
  • Gender equality in Rwanda, and in the Rwanda Revenue Authority (PDF)
• An Introduction to Gender and Revenue Administration March 2023
  • An Introduction to Gender and Revenue Administration March 2023 (Markdown version)
  • An Introduction to Gender and Revenue Administration March 2023 (PDF)
• Insights from Recent IMF FAD Work on Gender March 2023
  • Insights from Recent IMF FAD Work on Gender March 2023 (Markdown version)
  • Insights from Recent IMF FAD Work on Gender March 2023 (PDF)
• An Introduction to Gender and Revenue Administration March 2023
  • An Introduction to Gender and Revenue Administration March 2023 (Markdown version)
  • An Introduction to Gender and Revenue Administration March 2023 (PDF)
• Customs Workshops on the African Continental Free Trade Area
  • Customs Workshops on the African Continental Free Trade Area (Markdown version)
  • Customs Workshops on the African Continental Free Trade Area (PDF)
• Insights from FAD Work on Gender
  • Insights from FAD Work on Gender (Markdown version)
  • Insights from FAD Work on Gender (PDF)
• Insights from FAD Work on Gender
  • Insights from FAD Work on Gender (Markdown version)
  • Insights from FAD Work on Gender (PDF)
• International Tax Compliance Risks
  • International Tax Compliance Risks (Markdown version)
  • International Tax Compliance Risks (PDF)
• Revenue Administration and Gender
  • Revenue Administration and Gender (Markdown version)
  • Revenue Administration and Gender (PDF)
• The Customs Tariff and the Harmonized System, Interpretation of Tariff Headings, May 2007 (PDF)
• Tdisputes (PDF)
• What Is Carbon Taxation Basics (PDF)

References

• TADAT
• Revenue mobilization in the Medium Term
• Partnership in Action: Active Collaborations Yield Successful Fiscal Reforms in Sri Lanka
• Administering Fiscal Regimes for Extractive Industries (imf.org)
• The Taxation of Petroleum and Minerals : Principles, Problems and Practice
• 2003 Changing Customs : Challenges and Strategies for the Reform of Customs Administration (imf.org)
• Analytical Corner: Building Tax Capacity in Developing Countries
• Building a Fair and Inclusive Tax System in Asia
• Libya: Technical Assistance Report-Workshop on Tax Administration Digitalization in Fragile and Conflict-Affected States
• Republic of Moldova: Technical Assistance Report-Tax Audit Program Diagnostic
• Republic of the Marshall Islands: Technical Assistance Report-Consumption and Income Tax Reform
• People's Republic of China: Technical Assistance Report-Advancing Risk Management for Large Taxpayers
• Republic of Armenia: Technical Assistance Report-Tax Compliance and Crypto Assets
• Libya: Technical Assistance Report-Redesign of Income Tax Forms
• Sri Lanka: Technical Assistance Report-Repeal of Simplified Value Added Tax and the Transition to Risk-Based Value Added Tax Refund Processing
• 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
• Lebanon: Technical Assistance Report-Tax and Customs Administration: An Urgent Need for Intervention
• Sri Lanka: Technical Assistance Report-Governance Diagnostic Assessment
• Central African Republic : Technical Assistance Report-Governance Diagnostic Report
• Republic of Armenia : Technical Assistance Report-Strategic Choices for Tax Administration to Enhance Tax Compliance
• Republic of Lithuania: Improvement of High Wealth Individuals Control Function
• Governance Diagnostics: Mali
• Albania : Technical Assistance Report-Revenue Administration: Supporting the Delivery of the Reform Agenda
• Cambodia : Technical Assistance Report-Tax Administration Modernization Priorities 2019–23
• Albania: Technical Assistance Report-Medium-Term Revenue Strategy: Revenue Administration Reform Options (imf.org)
• Should Tax Be King? The Debate over Tax Priority in Insolvency
• Leveraging Digital Technologies in Boosting Tax Collection
• Domestic Revenue Mobilization in WAEMU
• Strengthening Tax Governance Through Legal Design
• Managing Tax Incentives in Developing Countries
• Understanding Artificial Intelligence in Tax and Customs Administration
• Tax Administration: Essential Analytics for Compliance Risk Management
• How to Implement Electronic Fiscal Reporting (Fiscalization)
• Building Tax Capacity in Developing Countries
• How to Collaborate Effectively to Improve Data Quality and Use in Revenue Administration and Official Statistics
• Customs Book Launch Event (June 21, 2022)
• Medium-term Revenue Strategy (MTRS) – Taxation and Development
• Webinar Series on the VAT
• Revenue Authorities and Their Boards of Management Recent Developments
• Revenue Administration : Developing a Taxpayer Compliance Program
• Use of Technology in Tax Administrations 1 : Developing an Information Technology Strategic Plan (ITSP)
• Use of Technology in Tax Administrations 3 : Implementing a Commercial-Off-The-Shelf (COTS) Tax System
• Revenue Administration : Implementing a High-Wealth Individual Compliance Program
• Revenue Administration : Administering Revenues from Natural Resources - A Short Primer
• Revenue Administration Reforms in anglophone Africa Since the Early 1990's
• Revenue Administration : Managing the Shadow Economy
• The Revenue Administration Gap Analysis Program
• The Revenue Administration–Gap Analysis Program : An Analytical Framework for Excise Duty Gap Estimation
• The Revenue Administration–Gap Analysis Program : Model and Methodology for Value-Added Tax Gap Estimation
• Compliance Risk Management: Developing Compliance Improvement Plans
• Estimating the Corporate Income Tax Gap : The RA-GAP Methodology
• Voluntary Disclosure Programs — Design, Principles, and Implementation Considerations
• Revenue Administration : Performance Measurement in Tax Administration
• Revenue Administration : Autonomy in Tax Administration and the Revenue Authority Model
• Revenue Administration : Functionally Organized Tax Administration
• Revenue Administration : A Toolkit for Implementing a Revenue Authority
• Tax Administration in Small Economies
• Collecting Taxes During an Economic Crisis : Challenges and Policy Options
• Tax Administration: Designing a Business Continuity Plan for an Epidemic
• Revenue Mobilization for a Resilient and Inclusive Recovery in the Middle East and Central Asia: Executive Summary
• Funding the Future: Tax Revenue Mobilization in the Pacific Island Countries
• Islamic Republic of Mauritania: Improving Administration of Hydrocarbon Tax Revenues
• Fiscal Forum: Improving Tax Capacity in Developing Countries
• Revenue Mobilization for a Resilient and Inclusive Recovery in the Middle East and Central Asia
• Citizens' Perceptions of Tax Authorities and Tax Efficiency in Africa
• Revenue Mobilization in Developing Countries
• Leveraging Anti-money Laundering Measures to Improve Tax Compliance and Help Mobilize Domestic Revenues
• Enhancing Tax Compliance in the Dominican Republic Through Risk-based VAT Invoice Management
• Raising Tax Revenue: How to Get More from Tax Administrations?
• State Institutions and Tax Capacity: An Empirical Investigation of Causality (imf.org)
• Using Administrative Data to Enhance Policymaking in Developing Countries: Tax Data and the National Accounts
• Tax Administration Reforms in the Caribbean : Challenges, Achievements, and Next Steps (imf.org)
• Optimal Tax Administration (imf.org)
• Political Institutions, State Building, and Tax Capacity : Crossing the Tipping Point (imf.org)
• How to Design and Enforce Tobacco Excises? (imf.org)
• Current Challenges in Revenue Mobilization - Improving Tax Compliance (imf.org)
• Managing Income Tax Compliance through Self-Assessment (imf.org)
• Taxation and Development: Again
• Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset
• Case Studies in Tax Revenue Mobilization in Low-Income Countries
• Revenue Authorities : Issues and Problems in Evaluating their Success (imf.org)
• Customs Administration Reform and Modernization in Francophone Sub-Saharan Africa, 1995–2010 (imf.org)
• Customs Administration Reform and Modernization in anglophone Africa : Early 1990's to Mid-2010 (imf.org)
• Tax Revenues in Fragile and Conflict-Affected States—Why Are They Low and How Can We Raise Them? (imf.org)
• VITARA Reference Guide: Organization
• Angola: Modernization of Income Taxation
• How to Combat Value-Added Tax Refund Fraud
• How to Manage Value-Added Tax Refunds
• Revenue Administration : Taxpayer Audit--Use of Indirect Methods
• Revenue Administration : Taxpayer Audit--Development of Effective Plans
• Integrating the Collection of Social Insurance Contributions and Personal Income Taxes
• Value Added Tax in the Extractive Industries
• Taxing Financial Transactions : An Assessment of Administrative Feasibility
• Islamic Republic of Mauritania: Customs diagnostic and needs assessment mission
• The Use of Mirror Data by Customs Administrations: From Principles to Practice
• Iraq—Technical Assistance Report-Customs Valuation, Rules of Origin and Tariff Classification of Goods (imf.org)
• Revenue Administration : Short-Term Measures to Increase Customs Revenue in Low-Income and Fragile Countries
• Policies, Enforcement, and Customs Evasion : Evidence from India (imf.org)
• Tax Evasion from Cross-Border Fraud: Does Digitalization Make a Difference? (imf.org)
• How AI Can Help Both Tax Collectors and Taxpayers
• Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods
• Annual and Spring Meetings Governor Talk - Burkina Faso: Digitalization of Revenue Administration and the Expenditure Chain
• Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru (imf.org)
• Electronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency (imf.org)
• Digitalization and Taxation in Asia
• International Corporate Tax Reform
• Guatemala: International Taxation Challenges and Options
• Fiscal Policy from Pandemic to War, Chapter 2: Coordinating Taxation Across Borders
• The Eleventh IMF-Japan High-Level Tax Conference for Asian Countries (virtual)
• G-20 Event: New Challenges in International Taxation
• Coordinating on Corporate and Personal Income Taxation
• Gender and Revenue Administration: Principles and Practices