## Tax and Customs Administration

## Source details

**Canonical URL:** [Tax and Customs Administration](https://www.imf.org/en/topics/fiscal-policies/revenue-portal/tax-and-customs-administration)

## Other formats

- [Markdown version](/en/topics/fiscal-policies/revenue-portal/tax-and-customs-administration/index.md)
- [Structured JSON version](/en/topics/fiscal-policies/revenue-portal/tax-and-customs-administration/index.json)
- [Bundle manifest](/en/topics/fiscal-policies/revenue-portal/tax-and-customs-administration/bundle-manifest.json)

---

### 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)](/-/media/files/news/seminars/2021/11-imf-japan-high-level-tax-conference-for-asian-countries-day-3-presentation-margaret-cotton.pdf.md){rel="alternate" type="text/markdown"}
  - [Gender and Revenue Administration 2021 (PDF)](/-/media/files/news/seminars/2021/11-imf-japan-high-level-tax-conference-for-asian-countries-day-3-presentation-margaret-cotton.pdf){rel="external" type="application/pdf"}
- **Reform Management Fundamentals: Setting up a Reform Program**
  - [Reform Management Fundamentals: Setting up a Reform Program (Markdown version)](/-/media/files/publications/manuals-and-guides/2024/english/vitara002ea.pdf.md){rel="alternate" type="text/markdown"}
  - [Reform Management Fundamentals: Setting up a Reform Program (PDF)](/-/media/files/publications/manuals-and-guides/2024/english/vitara002ea.pdf){rel="external" type="application/pdf"}
- **Reform Management Specific Topics: Managing a Reform Program**
  - [Reform Management Specific Topics: Managing a Reform Program (Markdown version)](/-/media/files/publications/manuals-and-guides/2024/english/vitara003ea.pdf.md){rel="alternate" type="text/markdown"}
  - [Reform Management Specific Topics: Managing a Reform Program (PDF)](/-/media/files/publications/manuals-and-guides/2024/english/vitara003ea.pdf){rel="external" type="application/pdf"}
- **Compliance Risk Management for Tax Administration Leaders**
  - [Compliance Risk Management for Tax Administration Leaders (Markdown version)](/-/media/files/topics/fiscal/revenue-portal/compliance-risk-management-for-tax-administration-leaders.pdf.md){rel="alternate" type="text/markdown"}
  - [Compliance Risk Management for Tax Administration Leaders (PDF)](/-/media/files/topics/fiscal/revenue-portal/compliance-risk-management-for-tax-administration-leaders.pdf){rel="external" type="application/pdf"}
- **Developing A Risk Based Compliance Improvement Plan for Customs Administrations**
  - [Developing A Risk Based Compliance Improvement Plan for Customs Administrations (Markdown version)](/-/media/files/topics/fiscal/revenue-portal/developing-a-risk-based-compliance-improvement-plan-for-customs-administrations.pdf.md){rel="alternate" type="text/markdown"}
  - [Developing A Risk Based Compliance Improvement Plan for Customs Administrations (PDF)](/-/media/files/topics/fiscal/revenue-portal/developing-a-risk-based-compliance-improvement-plan-for-customs-administrations.pdf){rel="external" type="application/pdf"}
- **Gender and Revenue Administration in Albania**
  - [Gender and Revenue Administration in Albania (Markdown version)](/-/media/files/topics/fiscal/revenue-portal/gender/gender-and-revenue-administration-albania.pdf.md){rel="alternate" type="text/markdown"}
  - [Gender and Revenue Administration in Albania (PDF)](/-/media/files/topics/fiscal/revenue-portal/gender/gender-and-revenue-administration-albania.pdf){rel="external" type="application/pdf"}
- **Gender and Tax Compliance in the African Context**
  - [Gender and Tax Compliance in the African Context (Markdown version)](/-/media/files/topics/fiscal/revenue-portal/gender/gender-and-tax-compliance-in-the-african-context.pdf.md){rel="alternate" type="text/markdown"}
  - [Gender and Tax Compliance in the African Context (PDF)](/-/media/files/topics/fiscal/revenue-portal/gender/gender-and-tax-compliance-in-the-african-context.pdf){rel="external" type="application/pdf"}
- **Gender equality in Rwanda, and in the Rwanda Revenue Authority**
  - [Gender equality in Rwanda, and in the Rwanda Revenue Authority (Markdown version)](/-/media/files/topics/fiscal/revenue-portal/gender/gender-equality-in-rwanda-and-in-the-rra.pdf.md){rel="alternate" type="text/markdown"}
  - [Gender equality in Rwanda, and in the Rwanda Revenue Authority (PDF)](/-/media/files/topics/fiscal/revenue-portal/gender/gender-equality-in-rwanda-and-in-the-rra.pdf){rel="external" type="application/pdf"}
- **An Introduction to Gender and Revenue Administration March 2023**
  - [An Introduction to Gender and Revenue Administration March 2023 (Markdown version)](/-/media/files/topics/fiscal/revenue-portal/gender/gender-webinar-online-seminar-program.pdf.md){rel="alternate" type="text/markdown"}
  - [An Introduction to Gender and Revenue Administration March 2023 (PDF)](/-/media/files/topics/fiscal/revenue-portal/gender/gender-webinar-online-seminar-program.pdf){rel="external" type="application/pdf"}
- **Insights from Recent IMF FAD Work on Gender March 2023**
  - [Insights from Recent IMF FAD Work on Gender March 2023 (Markdown version)](/-/media/files/topics/fiscal/revenue-portal/gender/insights-from-imf-fad-work-on-gender.pdf.md){rel="alternate" type="text/markdown"}
  - [Insights from Recent IMF FAD Work on Gender March 2023 (PDF)](/-/media/files/topics/fiscal/revenue-portal/gender/insights-from-imf-fad-work-on-gender.pdf){rel="external" type="application/pdf"}
- **An Introduction to Gender and Revenue Administration March 2023**
  - [An Introduction to Gender and Revenue Administration March 2023 (Markdown version)](/-/media/files/topics/fiscal/revenue-portal/gender/summary-revenue-administation-and-gender-equality-webinar.pdf.md){rel="alternate" type="text/markdown"}
  - [An Introduction to Gender and Revenue Administration March 2023 (PDF)](/-/media/files/topics/fiscal/revenue-portal/gender/summary-revenue-administation-and-gender-equality-webinar.pdf){rel="external" type="application/pdf"}
- **Customs Workshops on the African Continental Free Trade Area**
  - [Customs Workshops on the African Continental Free Trade Area (Markdown version)](/-/media/files/topics/fiscal/revenue-portal/information-for-revenue-portal-afcfta-customs-workshops-w-photo.pdf.md){rel="alternate" type="text/markdown"}
  - [Customs Workshops on the African Continental Free Trade Area (PDF)](/-/media/files/topics/fiscal/revenue-portal/information-for-revenue-portal-afcfta-customs-workshops-w-photo.pdf){rel="external" type="application/pdf"}
- **Insights from FAD Work on Gender**
  - [Insights from FAD Work on Gender (Markdown version)](/-/media/files/topics/fiscal/revenue-portal/insights-from-fad-work-on-gender-fre.pdf.md){rel="alternate" type="text/markdown"}
  - [Insights from FAD Work on Gender (PDF)](/-/media/files/topics/fiscal/revenue-portal/insights-from-fad-work-on-gender-fre.pdf){rel="external" type="application/pdf"}
- **Insights from FAD Work on Gender**
  - [Insights from FAD Work on Gender (Markdown version)](/-/media/files/topics/fiscal/revenue-portal/insights-from-fad-work-on-gender-rus.pdf.md){rel="alternate" type="text/markdown"}
  - [Insights from FAD Work on Gender (PDF)](/-/media/files/topics/fiscal/revenue-portal/insights-from-fad-work-on-gender-rus.pdf){rel="external" type="application/pdf"}
- **International Tax Compliance Risks**
  - [International Tax Compliance Risks (Markdown version)](/-/media/files/topics/fiscal/revenue-portal/international-tax-compliance-risks.pdf.md){rel="alternate" type="text/markdown"}
  - [International Tax Compliance Risks (PDF)](/-/media/files/topics/fiscal/revenue-portal/international-tax-compliance-risks.pdf){rel="external" type="application/pdf"}
- **Revenue Administration and Gender**
  - [Revenue Administration and Gender (Markdown version)](/-/media/files/topics/fiscal/revenue-portal/revenue-administration-and-gender.pdf.md){rel="alternate" type="text/markdown"}
  - [Revenue Administration and Gender (PDF)](/-/media/files/topics/fiscal/revenue-portal/revenue-administration-and-gender.pdf){rel="external" type="application/pdf"}
- [The Customs Tariff and the Harmonized System, Interpretation of Tariff Headings, May 2007 (PDF)](/external/np/leg/tlaw/2007/eng/ith.pdf){rel="external" type="application/pdf"}
- [Tdisputes (PDF)](/external/np/leg/tlaw/2013/eng/tdisputes.pdf){rel="external" type="application/pdf"}
- [What Is Carbon Taxation Basics (PDF)](/external/pubs/ft/fandd/2019/06/pdf/what-is-carbon-taxation-basics.pdf){rel="external" type="application/pdf"}

---

## References

- [TADAT](https://www.imf.org/en/Publications/Departmental-Papers-Policy-Papers/Issues/2021/11/03/Understanding-Revenue-Administration-464865)
- [Revenue mobilization in the Medium Term](https://www.imf.org/en/videos/view?vid=6371803605112)
- [Partnership in Action: Active Collaborations Yield Successful Fiscal Reforms in Sri Lanka](https://www.imf.org/en/videos/view?vid=6371805138112)
- [Administering Fiscal Regimes for Extractive Industries (imf.org)](https://www.imf.org/en/Publications/Books/Issues/2016/12/31/Administering-Fiscal-Regimes-for-Extractive-Industries-A-Handbook-41040)
- [The Taxation of Petroleum and Minerals : Principles, Problems and Practice](https://www.imf.org/en/Publications/Books/Issues/2016/12/31/The-Taxation-of-Petroleum-and-Minerals-Principles-Problems-and-Practice-23803)
- [2003 Changing Customs : Challenges and Strategies for the Reform of Customs Administration (imf.org)](https://www.imf.org/en/Publications/IMF-Special-Issues/Issues/2016/12/30/Changing-Customs-Challenges-and-Strategies-for-the-Reform-of-Customs-Administration-16344)
- [Analytical Corner: Building Tax Capacity in Developing Countries](https://meetings.imf.org/en/2024/Spring/Videos?keywords=tax&videoId=6351036785112)
- [Building a Fair and Inclusive Tax System in Asia](https://www.imf.org/en/News/Articles/2024/04/25/sp-opening-remarks-by-okamura-at-the-13-imf-japan-high-level-tax-conference-for-asian-countries)
- [Libya: Technical Assistance Report-Workshop on Tax Administration Digitalization in Fragile and Conflict-Affected States](https://www.imf.org/en/Publications/technical-assistance-reports/Issues/2025/05/23/Libya-Technical-Assistance-Report-Workshop-on-Tax-Administration-Digitalization-in-Fragile-567152)
- [Republic of Moldova: Technical Assistance Report-Tax Audit Program Diagnostic](https://www.imf.org/en/Publications/technical-assistance-reports/Issues/2025/05/09/Republic-of-Moldova-Technical-Assistance-Report-Tax-Audit-Program-Diagnostic-566847)
- [Republic of the Marshall Islands: Technical Assistance Report-Consumption and Income Tax Reform](https://www.imf.org/en/Publications/CR/Issues/2025/03/12/Republic-of-the-Marshall-Islands-Technical-Assistance-Report-Consumption-and-Income-Tax-528703)
- [People's Republic of China: Technical Assistance Report-Advancing Risk Management for Large Taxpayers](https://www.imf.org/en/Publications/technical-assistance-reports/Issues/2025/05/09/People-s-Republic-of-China-Technical-Assistance-Report-Advancing-Risk-Management-for-Large-566831)
- [Republic of Armenia: Technical Assistance Report-Tax Compliance and Crypto Assets](https://www.imf.org/en/Publications/technical-assistance-reports/Issues/2024/08/14/Republic-of-Armenia-Technical-Assistance-Report-Tax-Compliance-and-Crypto-Assets-553328)
- [Libya: Technical Assistance Report-Redesign of Income Tax Forms](https://www.imf.org/en/Publications/technical-assistance-reports/Issues/2024/11/15/Libya-Technical-Assistance-Report-Redesign-of-Income-Tax-Forms-557321)
- [Sri Lanka: Technical Assistance Report-Repeal of Simplified Value Added Tax and the Transition to Risk-Based Value Added Tax Refund Processing](https://www.imf.org/en/Publications/technical-assistance-reports/Issues/2024/08/23/Sri-Lanka-Technical-Assistance-Report-Repeal-of-Simplified-Value-Added-Tax-and-the-553717)
- [Cambodia: Technical Assistance Report-Training in Investigation Techniques](https://www.imf.org/en/Publications/technical-assistance-reports/Issues/2024/07/08/Cambodia-Technical-Assistance-Report-Training-in-Investigation-Techniques-551223)
- [Arabic Republic of Egypt: Egyptian Tax Authority: Maintaining Momentum in the Implementation of the Medium-Term Revenue Strategy (MTRS)](https://www.imf.org/en/Publications/high-level-summary-technical-assistance-reports/Issues/2024/04/23/Egyptian-Tax-Authority-Maintaining-Momentum-in-the-Implementation-of-the-Medium-Term-547709)
- [Iraq: General Commission for Taxes: Strategic Direction for Prioritized Reforms](https://www.imf.org/en/Publications/high-level-summary-technical-assistance-reports/Issues/2024/04/10/General-Commission-for-Taxes-Strategic-Direction-for-Prioritized-Reforms-547636)
- [Guinea Bissau: Further Improvements in Tax Compliance](https://www.imf.org/en/Publications/high-level-summary-technical-assistance-reports/Issues/2024/04/30/Guinea-Bissau-Further-Improvements-in-Tax-Compliance-548436)
- [Lebanon: Technical Assistance Report-Tax and Customs Administration: An Urgent Need for Intervention](https://www.imf.org/en/Publications/CR/Issues/2023/12/04/Lebanon-Technical-Assistance-Report-Tax-and-Customs-Administration-An-Urgent-Need-for-542002)
- [Sri Lanka: Technical Assistance Report-Governance Diagnostic Assessment](https://www.imf.org/en/Publications/CR/Issues/2023/09/29/Sri-Lanka-Technical-Assistance-Report-Governance-Diagnostic-Assessment-539804)
- [Central African Republic : Technical Assistance Report-Governance Diagnostic Report](https://www.imf.org/en/Publications/CR/Issues/2021/01/07/Central-African-Republic-Technical-Assistance-Report-Governance-Diagnostic-Report-49991)
- [Republic of Armenia : Technical Assistance Report-Strategic Choices for Tax Administration to Enhance Tax Compliance](https://www.imf.org/en/Publications/CR/Issues/2020/02/14/Armenia-Technical-Assistance-Report-Strategic-Choices-for-Tax-Administration-to-Enhance-Tax-49055)
- [Republic of Lithuania: Improvement of High Wealth Individuals Control Function](https://www.imf.org/en/Publications/CR/Issues/2023/05/23/Republic-of-Lithuania-Technical-Assistance-Report-Improvement-of-High-Wealth-Individuals-533666)
- [Governance Diagnostics: Mali](https://www.imf.org/en/Publications/selected-issues-papers/Issues/2023/07/19/Governance-Diagnostics-Mali-536716)
- [Albania : Technical Assistance Report-Revenue Administration: Supporting the Delivery of the Reform Agenda](https://www.imf.org/en/Publications/CR/Issues/2019/04/02/Albania-Technical-Assistance-Report-Revenue-Administration-Supporting-the-Delivery-of-the-46728)
- [Cambodia : Technical Assistance Report-Tax Administration Modernization Priorities 2019–23](https://www.imf.org/en/Publications/CR/Issues/2018/11/07/Cambodia-Technical-Assistance-Report-Tax-Administration-Modernization-Priorities-201923-46336)
- [Albania: Technical Assistance Report-Medium-Term Revenue Strategy: Revenue Administration Reform Options (imf.org)](https://www.imf.org/en/Publications/CR/Issues/2022/05/19/Albania-Technical-Assistance-Report-Medium-Term-Revenue-Strategy-Revenue-Administration-518069)
- [Should Tax Be King? The Debate over Tax Priority in Insolvency](https://www.imf.org/en/Publications/WP/Issues/2025/06/13/Should-Tax-Be-King-The-Debate-over-Tax-Priority-in-Insolvency-567131)
- [Leveraging Digital Technologies in Boosting Tax Collection](https://www.imf.org/en/Publications/WP/Issues/2025/05/09/Leveraging-Digital-Technologies-in-Boosting-Tax-Collection-566807)
- [Domestic Revenue Mobilization in WAEMU](https://www.imf.org/en/Publications/selected-issues-papers/Issues/2025/06/06/Domestic-Revenue-Mobilization-in-WAEMU-WAEMU-567482)
- [Strengthening Tax Governance Through Legal Design](https://www.imf.org/en/Publications/WP/Issues/2025/01/17/Strengthening-Tax-Governance-Through-Legal-Design-559303)
- [Managing Tax Incentives in Developing Countries](https://www.imf.org/en/Publications/TNM/Issues/2024/11/21/Managing-Tax-Incentives-in-Developing-Countries-554978)
- [Understanding Artificial Intelligence in Tax and Customs Administration](https://www.imf.org/en/Publications/TNM/Issues/2024/11/21/Understanding-Artificial-Intelligence-in-Tax-and-Customs-Administration-555097)
- [Tax Administration: Essential Analytics for Compliance Risk Management](https://www.imf.org/en/Publications/TNM/Issues/2024/02/22/Tax-Administration-Essential-Analytics-for-Compliance-Risk-Management-541453)
- [How to Implement Electronic Fiscal Reporting (Fiscalization)](https://www.imf.org/en/Publications/imf-how-to-notes/Issues/2023/11/06/How-to-Implement-Electronic-Fiscal-Reporting-Fiscalization-537576)
- [Building Tax Capacity in Developing Countries](https://www.imf.org/en/Publications/Staff-Discussion-Notes/Issues/2023/09/15/Building-Tax-Capacity-in-Developing-Countries-535449)
- [How to Collaborate Effectively to Improve Data Quality and Use in Revenue Administration and Official Statistics](https://www.imf.org/en/Publications/Fiscal-Affairs-Department-How-To-Notes/Issues/2021/05/10/How-to-Collaborate-Effectively-to-Improve-Data-Quality-and-Use-in-Revenue-Administration-460166)
- [Customs Book Launch Event (June 21, 2022)](https://www.imf.org/en/News/Seminars/Conferences/2022/06/21/customs-matters)
- [Medium-term Revenue Strategy (MTRS) – Taxation and Development](https://www.imf.org/en/News/Articles/2019/10/28/sp102919-mediumterm-revenue-strategy)
- [Webinar Series on the VAT](https://www.imf.org/en/News/Seminars/Conferences/2020/09/01/imf-rmtf-webinar-series-on-the-vat)
- [Revenue Authorities and Their Boards of Management Recent Developments](https://www.imf.org/en/Publications/TNM/Issues/2024/08/23/Revenue-Authorities-and-their-Boards-of-Management-Recent-Developments-551872)
- [Revenue Administration : Developing a Taxpayer Compliance Program](https://www.imf.org/en/Publications/TNM/Issues/2016/12/31/Revenue-Administration-Developing-a-Taxpayer-Compliance-Program-23949)
- [Use of Technology in Tax Administrations 1 : Developing an Information Technology Strategic Plan (ITSP)](https://www.imf.org/en/Publications/TNM/Issues/2017/03/15/Use-of-Technology-in-Tax-Administrations-1-Developing-an-Information-Technology-Strategic-44714)
- [Use of Technology in Tax Administrations 3 : Implementing a Commercial-Off-The-Shelf (COTS) Tax System](https://www.imf.org/en/Publications/TNM/Issues/2017/03/15/Use-of-Technology-in-Tax-Administrations-3-Implementing-a-Commercial-Off-The-Shelf-COTS-Tax-44719)
- [Revenue Administration : Implementing a High-Wealth Individual Compliance Program](https://www.imf.org/en/Publications/TNM/Issues/2017/05/04/Revenue-Administration-Implementing-a-High-Wealth-Individual-Compliance-Program-44805)
- [Revenue Administration : Administering Revenues from Natural Resources - A Short Primer](https://www.imf.org/en/Publications/TNM/Issues/2016/12/31/Revenue-Administration-Administering-Revenues-from-Natural-Resources-A-Short-Primer-41604)
- [Revenue Administration Reforms in anglophone Africa Since the Early 1990's](https://www.imf.org/en/Publications/WP/Issues/2016/12/31/Revenue-Administration-Reforms-in-anglophone-Africa-Since-the-Early-1990-s-25027)
- [Revenue Administration : Managing the Shadow Economy](https://www.imf.org/en/Publications/TNM/Issues/2016/12/31/Revenue-Administration-Managing-the-Shadow-Economy-23948)
- [The Revenue Administration Gap Analysis Program](https://www.imf.org/en/Publications/TNM/Issues/2021/08/27/The-Revenue-Administration-Gap-Analysis-Program-460749)
- [The Revenue Administration–Gap Analysis Program : An Analytical Framework for Excise Duty Gap Estimation](https://www.imf.org/en/Publications/TNM/Issues/2017/04/20/An-Analytical-Framework-for-Excise-Duty-Gap-Estimation-Excise-Gaps-in-Tax-Administration-44720)
- [The Revenue Administration–Gap Analysis Program : Model and Methodology for Value-Added Tax Gap Estimation](https://www.imf.org/en/Publications/TNM/Issues/2017/04/07/The-Revenue-AdministrationGap-Analysis-Program-Model-and-Methodology-for-Value-Added-Tax-Gap-44715)
- [Compliance Risk Management: Developing Compliance Improvement Plans](https://www.imf.org/en/Publications/TNM/Issues/2022/03/18/Compliance-Risk-Management-Developing-Compliance-Improvement-Plans-515263)
- [Estimating the Corporate Income Tax Gap : The RA-GAP Methodology](https://www.imf.org/en/Publications/TNM/Issues/2018/09/12/Estimating-the-Corporate-Income-Tax-Gap-The-RA-GAP-Methodology-45890)
- [Voluntary Disclosure Programs — Design, Principles, and Implementation Considerations](https://www.imf.org/en/Publications/TNM/Issues/2022/04/06/Voluntary-Disclosure-Programs-Design-Principles-and-Implementation-Considerations-516211)
- [Revenue Administration : Performance Measurement in Tax Administration](https://www.imf.org/en/Publications/TNM/Issues/2016/12/31/Revenue-Administration-Performance-Measurement-in-Tax-Administration-23956)
- [Revenue Administration : Autonomy in Tax Administration and the Revenue Authority Model](https://www.imf.org/en/Publications/TNM/Issues/2016/12/31/Revenue-Administration-Autonomy-in-Tax-Administration-and-the-Revenue-Authority-Model-23957)
- [Revenue Administration : Functionally Organized Tax Administration](https://www.imf.org/en/Publications/TNM/Issues/2016/12/31/Revenue-Administration-Functionally-Organized-Tax-Administration-23922)
- [Revenue Administration : A Toolkit for Implementing a Revenue Authority](https://www.imf.org/en/Publications/TNM/Issues/2016/12/31/Revenue-Administration-A-Toolkit-for-Implementing-a-Revenue-Authority-23497)
- [Tax Administration in Small Economies](https://www.imf.org/en/Publications/TNM/Issues/2016/12/31/Tax-Administration-in-Small-Economies-23745)
- [Collecting Taxes During an Economic Crisis : Challenges and Policy Options](https://www.imf.org/en/Publications/IMF-Staff-Position-Notes/Issues/2016/12/31/Collecting-Taxes-During-an-Economic-Crisis-Challenges-and-Policy-Options-23092)
- [Tax Administration: Designing a Business Continuity Plan for an Epidemic](https://www.imf.org/en/Publications/TNM/Issues/2020/11/10/Tax-Administration-Designing-a-Business-Continuity-Plan-for-an-Epidemic-49838)
- [Revenue Mobilization for a Resilient and Inclusive Recovery in the Middle East and Central Asia: Executive Summary](https://www.imf.org/en/Publications/Departmental-Papers-Policy-Papers/Issues/2022/06/30/Revenue-Mobilization-for-a-Resilient-and-Inclusive-Recovery-in-the-Middle-East-and-Central-513773)
- [Funding the Future: Tax Revenue Mobilization in the Pacific Island Countries](https://www.imf.org/en/Publications/Departmental-Papers-Policy-Papers/Issues/2022/09/09/Funding-the-Future-Tax-Revenue-Mobilization-in-the-Pacific-Island-Countries-522181)
- [Islamic Republic of Mauritania: Improving Administration of Hydrocarbon Tax Revenues](https://www.imf.org/en/Publications/high-level-summary-technical-assistance-reports/Issues/2025/05/05/Islamic-Republic-of-Mauritania-Improving-Administration-of-Hydrocarbon-Tax-Revenues-566696)
- [Fiscal Forum: Improving Tax Capacity in Developing Countries](https://www.imf.org/en/videos/view?vid=6339198647112)
- [Revenue Mobilization for a Resilient and Inclusive Recovery in the Middle East and Central Asia](https://www.imf.org/en/videos/view?vid=6309211084112)
- [Citizens' Perceptions of Tax Authorities and Tax Efficiency in Africa](https://www.imf.org/en/Publications/WP/Issues/2024/11/08/Citizens-Perceptions-of-Tax-Authorities-and-Tax-Efficiency-557178)
- [Revenue Mobilization in Developing Countries](https://www.imf.org/en/Publications/Policy-Papers/Issues/2016/12/31/Revenue-Mobilization-in-Developing-Countries-PP4537)
- [Leveraging Anti-money Laundering Measures to Improve Tax Compliance and Help Mobilize Domestic Revenues](https://www.imf.org/en/Publications/WP/Issues/2023/04/21/Leveraging-Anti-money-Laundering-Measures-to-Improve-Tax-Compliance-and-Help-Mobilize-532652)
- [Enhancing Tax Compliance in the Dominican Republic Through Risk-based VAT Invoice Management](https://www.imf.org/en/Publications/WP/Issues/2021/09/09/Enhancing-Tax-Compliance-in-the-Dominican-Republic-Through-Risk-based-VAT-Invoice-Management-465406)
- [Raising Tax Revenue: How to Get More from Tax Administrations?](https://www.imf.org/en/Publications/WP/Issues/2020/07/24/Raising-Tax-Revenue-How-to-Get-More-from-Tax-Administrations-49584)
- [State Institutions and Tax Capacity: An Empirical Investigation of Causality (imf.org)](https://www.imf.org/en/Publications/WP/Issues/2019/08/16/State-Institutions-and-Tax-Capacity-An-Empirical-Investigation-of-Causality-48555)
- [Using Administrative Data to Enhance Policymaking in Developing Countries: Tax Data and the National Accounts](https://www.imf.org/en/Publications/WP/Issues/2018/08/02/Using-Administrative-Data-to-Enhance-Policymaking-in-Developing-Countries-Tax-Data-and-the-46054)
- [Tax Administration Reforms in the Caribbean : Challenges, Achievements, and Next Steps (imf.org)](https://www.imf.org/en/Publications/WP/Issues/2017/04/04/Tax-Administration-Reforms-in-the-Caribbean-Challenges-Achievements-and-Next-Steps-44800)
- [Optimal Tax Administration (imf.org)](https://www.imf.org/en/Publications/WP/Issues/2017/01/20/Optimal-Tax-Administration-44555)
- [Political Institutions, State Building, and Tax Capacity : Crossing the Tipping Point (imf.org)](https://www.imf.org/en/Publications/WP/Issues/2016/12/31/Political-Institutions-State-Building-and-Tax-Capacity-Crossing-the-Tipping-Point-44435)
- [How to Design and Enforce Tobacco Excises? (imf.org)](https://www.imf.org/en/Publications/Fiscal-Affairs-Department-How-To-Notes/Issues/2017/01/07/How-to-Design-and-Enforce-Tobacco-Excises-44352)
- [Current Challenges in Revenue Mobilization - Improving Tax Compliance (imf.org)](https://www.imf.org/en/Publications/Policy-Papers/Issues/2016/12/31/Current-Challenges-in-Revenue-Mobilization-Improving-Tax-Compliance-PP4944)
- [Managing Income Tax Compliance through Self-Assessment (imf.org)](https://www.imf.org/en/Publications/WP/Issues/2016/12/31/Managing-Income-Tax-Compliance-through-Self-Assessment-41415)
- [Taxation and Development: Again](https://www.imf.org/en/Publications/WP/Issues/2016/12/31/Taxation-and-Development-Again-26242)
- [Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset](https://www.imf.org/en/Publications/WP/Issues/2018/11/02/Tax-Revenue-Mobilization-Episodes-in-Emerging-Markets-and-Low-Income-Countries-Lessons-from-45932)
- [Case Studies in Tax Revenue Mobilization in Low-Income Countries](https://www.imf.org/en/Publications/WP/Issues/2019/05/14/Case-Studies-in-Tax-Revenue-Mobilization-in-Low-Income-Countries-46719)
- [Revenue Authorities : Issues and Problems in Evaluating their Success (imf.org)](https://www.imf.org/en/Publications/WP/Issues/2016/12/31/Revenue-Authorities-Issues-and-Problems-in-Evaluating-their-Success-19814)
- [Customs Administration Reform and Modernization in Francophone Sub-Saharan Africa, 1995–2010 (imf.org)](https://www.imf.org/en/Publications/WP/Issues/2016/12/31/Customs-Administration-Reform-and-Modernization-in-Francophone-Sub-Saharan-Africa-19952010-40077)
- [Customs Administration Reform and Modernization in anglophone Africa : Early 1990's to Mid-2010 (imf.org)](https://www.imf.org/en/Publications/WP/Issues/2016/12/31/Customs-Administration-Reform-and-Modernization-in-anglophone-Africa-Early-1990-s-to-Mid-2010-25141)
- [Tax Revenues in Fragile and Conflict-Affected States—Why Are They Low and How Can We Raise Them? (imf.org)](https://www.imf.org/en/Publications/WP/Issues/2020/07/24/Tax-Revenues-in-Fragile-and-Conflict-Affected-States-Why-Are-They-Low-and-How-Can-We-Raise-49570)
- [VITARA Reference Guide: Organization](https://www.imf.org/en/Publications/Manuals-Guides/Issues/2024/08/07/VITARA-Reference-Guide-Organization-546316)
- [Angola: Modernization of Income Taxation](https://www.imf.org/en/Publications/high-level-summary-technical-assistance-reports/Issues/2024/02/05/Angola-Modernization-of-Income-Taxation-544419)
- [How to Combat Value-Added Tax Refund Fraud](https://www.imf.org/en/Publications/Fiscal-Affairs-Department-How-To-Notes/Issues/2023/08/04/How-to-Combat-Value-Added-Tax-Refund-Fraud-528035)
- [How to Manage Value-Added Tax Refunds](https://www.imf.org/en/Publications/Fiscal-Affairs-Department-How-To-Notes/Issues/2021/05/10/How-to-Manage-Value-Added-Tax-Refunds-50357)
- [Revenue Administration : Taxpayer Audit--Use of Indirect Methods](https://www.imf.org/en/Publications/TNM/Issues/2016/12/31/Revenue-Administration-Taxpayer-Audit-Use-of-Indirect-Methods-23744)
- [Revenue Administration : Taxpayer Audit--Development of Effective Plans](https://www.imf.org/en/Publications/TNM/Issues/2016/12/31/Revenue-Administration-Taxpayer-Audit-Development-of-Effective-Plans-23743)
- [Integrating the Collection of Social Insurance Contributions and Personal Income Taxes](https://www.imf.org/en/Publications/TNM/Issues/2021/08/10/Integrating-the-Collection-of-Social-Insurance-Contributions-and-Personal-Income-Taxes-460643)
- [Value Added Tax in the Extractive Industries](https://www.imf.org/en/Publications/WP/Issues/2023/10/27/Value-Added-Tax-in-the-Extractive-Industries-540826)
- [Taxing Financial Transactions : An Assessment of Administrative Feasibility](https://www.imf.org/en/Publications/WP/Issues/2016/12/31/Taxing-Financial-Transactions-An-Assessment-of-Administrative-Feasibility-25142)
- [Islamic Republic of Mauritania: Customs diagnostic and needs assessment mission](https://www.imf.org/en/Publications/high-level-summary-technical-assistance-reports/Issues/2024/12/10/Islamic-Republic-of-Mauritania-Customs-diagnostic-and-needs-assessment-mission-559318)
- [The Use of Mirror Data by Customs Administrations: From Principles to Practice](https://www.imf.org/en/Publications/TNM/Issues/2023/09/26/The-Use-of-Mirror-Data-by-Customs-Administrations-FromPrinciplestoPractice-537562)
- [Iraq—Technical Assistance Report-Customs Valuation, Rules of Origin and Tariff Classification of Goods (imf.org)](https://www.imf.org/en/Publications/CR/Issues/2021/07/19/Iraq-Technical-Assistance-Report-Customs-Valuation-Rules-of-Origin-and-Tariff-462196)
- [Revenue Administration : Short-Term Measures to Increase Customs Revenue in Low-Income and Fragile Countries](https://www.imf.org/en/Publications/TNM/Issues/2019/04/04/Revenue-Administration-Short-Term-Measures-to-Increase-Customs-Revenue-in-Low-Income-and-46715)
- [Policies, Enforcement, and Customs Evasion : Evidence from India (imf.org)](https://www.imf.org/en/Publications/WP/Issues/2016/12/31/Policies-Enforcement-and-Customs-Evasion-Evidence-from-India-20471)
- [Tax Evasion from Cross-Border Fraud: Does Digitalization Make a Difference? (imf.org)](https://www.imf.org/en/Publications/WP/Issues/2020/11/13/Tax-Evasion-from-Cross-Border-Fraud-Does-Digitalization-Make-a-Difference-49857)
- [How AI Can Help Both Tax Collectors and Taxpayers](https://www.imf.org/en/Blogs/Articles/2025/02/25/how-ai-can-help-both-the-taxman-and-the-taxpayer)
- [Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods](https://www.imf.org/en/Publications/TNM/Issues/2021/05/21/Administering-the-Value-Added-Tax-on-Imported-Digital-Services-and-Low-Value-Imported-Goods-50332)
- [Annual and Spring Meetings Governor Talk - Burkina Faso: Digitalization of Revenue Administration and the Expenditure Chain](https://www.imf.org/en/videos/view?vid=6246534042001)
- [Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru (imf.org)](https://www.imf.org/en/Publications/WP/Issues/2019/11/01/Digitalization-to-Improve-Tax-Compliance-Evidence-from-VAT-e-Invoicing-in-Peru-48672)
- [Electronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency (imf.org)](https://www.imf.org/en/Publications/WP/Issues/2016/12/31/Electronic-Fiscal-Devices-EFDs-An-Empirical-Study-of-their-Impact-on-Taxpayer-Compliance-and-42820)
- [Digitalization and Taxation in Asia](https://www.imf.org/en/Publications/Departmental-Papers-Policy-Papers/Issues/2021/09/13/Digitalization-and-Taxation-in-Asia-460120)
- [International Corporate Tax Reform](https://www.imf.org/en/Publications/Policy-Papers/Issues/2023/02/06/International-Corporate-Tax-Reform-529240)
- [Guatemala: International Taxation Challenges and Options](https://www.imf.org/en/Publications/CR/Issues/2023/04/24/Guatemala-Technical-Assistance-Report-International-Taxation-Challenges-and-Options-532733)
- [Fiscal Policy from Pandemic to War, Chapter 2: Coordinating Taxation Across Borders](https://www.imf.org/en/Publications/FM/Issues/2022/04/12/fiscal-monitor-april-2022)
- [The Eleventh IMF-Japan High-Level Tax Conference for Asian Countries (virtual)](https://www.imf.org/en/News/Seminars/Conferences/2021/06/29/the-eleventh-imf-japan-high-level-tax-conference-for-asian-countries)
- [G-20 Event: New Challenges in International Taxation](https://meetings.imf.org/en/2024/Spring/Videos?keywords=tax&videoId=6351114655112)
- [Coordinating on Corporate and Personal Income Taxation](https://www.imf.org/en/Videos/view?vid=6303754175001)
- [Gender and Revenue Administration: Principles and Practices](https://www.imf.org/en/Publications/TNM/Issues/2023/08/15/Gender-and-Revenue-Administration-Principles-and-Practices-535332)

_Source: https://www.imf.org/en/topics/fiscal-policies/revenue-portal/tax-and-customs-administration_