Integrating a Unified Revenue Administration for Tax and Social Contribution Collections: Experiences of Central and Eastern European Countries
AbstractDuring the 1990s, a failure to collect social contributions in Central and Eastern European countries deprived pension schemes of resources needed to meet their obligations. Based on these countries' experience, this paper examines the trend to increase coordination of tax and contribution collections. It sets out the rationale for establishing a unified agency as the best long-term strategy, and discusses policy and administrative issues in implementing this approach. The appendix presents three case studies for Albania, Bulgaria, and Romania, which are establishing a unified revenue administration. Another case study is presented for Sweden, which successfully integrated tax and social contributions collections in the 1980s.
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Bibliographic InfoPaper provided by International Monetary Fund in its series IMF Working Papers with number 04/237.
Date of creation: 01 Dec 2004
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This paper has been announced in the following NEP Reports:
- NEP-ALL-2005-10-22 (All new papers)
- NEP-EEC-2005-10-22 (European Economics)
- NEP-PBE-2005-10-22 (Public Economics)
- NEP-TRA-2005-10-22 (Transition Economics)
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- Jana Tepperová & Kateřina Kubantová, 2013. "Limits and Opportunities of Single Collection Point in the Czech Republic," Český finanční a účetní časopis, University of Economics, Prague, vol. 2013(1), pages 61-76.
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