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Revenue Administration: A Toolkit for Implementing a Revenue Authority

Author

Listed:
  • Ms. Maureen Kidd
  • William Joseph Crandall

Abstract

This technical note presents a toolkit for implementing a revenue authority. This toolkit is a guide with a series of operational modules designed to assist countries when they implement a “revenue authority” to administer their tax and customs operations. It provides a definition of Revenue Authority (RA), a brief history of the concept, terminology, identification of key research documents, and a discussion on increasing autonomy in public institutions. It also presents a review of why countries choose the RA model for their revenue administration.

Suggested Citation

  • Ms. Maureen Kidd & William Joseph Crandall, 2010. "Revenue Administration: A Toolkit for Implementing a Revenue Authority," IMF Technical Notes and Manuals 2010/008, International Monetary Fund.
    • Handle: RePEc:imf:imftnm:2010/008
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    Citations

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    Cited by:

    1. David Alejandro Camargo González & Cynthia Lucía Támara Tafur & Siara Vanessa Deluquez Gómez & María Paula Baptiste González, 2017. "Cuadernos fiscales no. 6. Administración tributaria: reflexiones para Colombia desde el derecho comparado," Books, Universidad Externado de Colombia, Facultad de Derecho, number 974, December.
    2. Ernesto Crivelli, 2019. "A basic tool to assess tax administration strength in emerging Europe," Economics of Transition and Institutional Change, John Wiley & Sons, vol. 27(2), pages 425-446, February.

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