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Designing a Tax Administration Reform Strategy: Experiences and Guidelines

Author

Listed:
  • Ms. Katherine Baer
  • Mr. Carlos Silvani

Abstract

Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.

Suggested Citation

  • Ms. Katherine Baer & Mr. Carlos Silvani, 1997. "Designing a Tax Administration Reform Strategy: Experiences and Guidelines," IMF Working Papers 1997/030, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:1997/030
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    Cited by:

    1. Keramettin TEZCAN & İlter ÜNLÜKAPLAN, 2010. "Underground Economy and Tax Administration," Sosyoekonomi Journal, Sosyoekonomi Society, issue 2010-2.
    2. Manasan, Rosario G., 2003. "Tax Administration Reform: (Semi-) Autonomous Revenue Authority Anyone?," Discussion Papers DP 2003-05, Philippine Institute for Development Studies.
    3. Ebru Canikalp & Ilter Unlukaplan & Muhammed Celik, 2016. "Estimating Value Added Tax Gap in Turkey," International Journal of Innovation and Economic Development, Inovatus Services Ltd., vol. 2(3), pages 18-25, August 10.

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