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Integrating the Collection of Social Insurance Contributions and Personal Income Taxes

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  • International Monetary Fund

Abstract

This technical note addresses the following questions: • What are the main ways in which different countries assess and collect personal income tax (PIT) and social insurance contributions (SIC) liabilities (Section I)? • What is the case for transferring responsibility for a country’s SIC collection from its social insurance agency(ies) to its tax authority (Section II)? • What changes does such integration of collection functions involve (Section III)? • Are there any lessons from international experience to guide such reforms (Section IV)? • How to build on these lessons when planning a transfer of collection functions (Section V)? • Are there any beneficial alternatives to full integration of functions (Section VI)?

Suggested Citation

  • International Monetary Fund, 2021. "Integrating the Collection of Social Insurance Contributions and Personal Income Taxes," IMF Technical Notes and Manuals 2021/008, International Monetary Fund.
    • Handle: RePEc:imf:imftnm:2021/008
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