Collecting Taxes During an Economic Crisis : Challenges and Policy Options

Author/Editor: John Brondolo
Publication Date: July 14, 2009
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Summary: The global financial and economic crisis presents major challenges for tax agencies. With the economic downturn, tax agencies are encountering emerging compliance problems and greater demands for taxpayer support in the face of prospective budget cuts. To help address these challenges, this paper encourages tax agencies to develop a tax compliance strategy for the crisis by (1) expanding assistance to taxpayers, (2) refocusing enforcement on emerging compliance risks, (3) enacting legislative reforms that facilitate tax administration, and (4) improving communication programs. In each of these areas, the paper identifies specific measures to underpin the strategy, drawing on practices from leading tax agencies and experiences from IMF technical assistance. The paper also highlights emerging tax compliance issues in the financial sector.
Series: Staff Position Note No. 2009/17
Frequency: Annually
Subject(s): Corporate sector | Tax administration | Tax collection | Tax revenues | Value added tax

Author's Keyword(s): Taxs administration | financial crisis | collection of taxes
Publication Date: July 14, 2009
ISBN/ISSN: 9781462339440 Format: Paper
Stock No: SPNEA2009017 Pages: 39
US$10.00 (Academic Rate:
US$10.00 )
Publication Date: July 14, 2009
ISBN/ISSN: 978-1-58906-888-9 / 2072-3202 Format: A web quality merged PDF
Stock No: SPNET2009017 Pages: 39
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