IDEAS home Printed from https://ideas.repec.org/p/qed/dpaper/113.html
   My bibliography  Save this paper

Modernization Of Tax Administrations:Revenue Boards And Privatization As Instruments For Change

Author

Listed:
  • Glenn Jenkins

    (Queen's University, Kingston, On, Canada)

Abstract

The Proposed model for the administration of taxes is based on the idea that the tax administration must collect the revenue as specified in the law with a high degree of integrity, while rendering better service to the citizen. In other words, it must consider not just administrative costs but also compliance costs. To achieve such objectives, we need to apply the principles and methods of modern management to assist us in the delivery of these administrative services.

Suggested Citation

  • Glenn Jenkins, 1994. "Modernization Of Tax Administrations:Revenue Boards And Privatization As Instruments For Change," Development Discussion Papers 1994-01, JDI Executive Programs.
    • Handle: RePEc:qed:dpaper:113
    as

    Download full text from publisher

    File URL: https://cri-world.com/publications/qed_dp_113.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Taliercio, Robert Jr., 2004. "Administrative Reform as Credible Commitment: The Impact of Autonomy on Revenue Authority Performance in Latin America," World Development, Elsevier, vol. 32(2), pages 213-232, February.
    2. Taliercio, Robert Jr., 2004. "Designing performance: the semi-autonomous revenue authority model in Africa and Latin America," Policy Research Working Paper Series 3423, The World Bank.
    3. Manasan, Rosario G., 2003. "Tax Administration Reform: (Semi-) Autonomous Revenue Authority Anyone?," Discussion Papers DP 2003-05, Philippine Institute for Development Studies.
    4. Daniele Calabrese, 2008. "Strategic Communication for Privatization, Public-Private Partnerships, and Private Participation in Infrastructure Projects," World Bank Publications - Books, The World Bank Group, number 6522, December.
    5. AfDB AfDB, 2005. "Working Paper 82 - Public Sector Management in Africa," Working Paper Series 2296, African Development Bank.
    6. Ibrahim, Amos J. & Jairo, Isaya J., 2023. "Determinants of tax Revenue Performance in the East African Countries," African Journal of Economic Review, African Journal of Economic Review, vol. 11(2), March.
    7. Roel Dom, 2017. "Semi-Autonomous Revenue Authorities in Sub-Saharan Africa: Silver Bullet or White Elephant," Discussion Papers 2017-01, University of Nottingham, CREDIT.
    8. AfDB AfDB, 2005. "Working Paper 82 - Public Sector Management in Africa," Working Paper Series 2216, African Development Bank.
    9. Kenneth Abante, 2019. "Minimizing Smuggling and Restoring Public Trust in the Philippine Bureau of Customs," CID Working Papers 113a, Center for International Development at Harvard University.

    More about this item

    Keywords

    tax administration; revenue boards;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:qed:dpaper:113. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Mark Babcock (email available below). General contact details of provider: https://edirc.repec.org/data/qedquca.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.