The Transition To A Revenue Authority
AbstractThis report highlights the issues relevant to the process of transition to a revenue authority, and analyzed elements of the implementing legislation for this form of tax administration. A revenue authority’s capacity to improve tax collection is tied to the political and bureaucratic commitment to the language and spirit of its implementing legislation. Hence, coherent legislative provisions lend strength and credibility to the revenue authority and, are an important complement to the reviews of personnel, systems and resource allocation that should also accompany administrative reforms.
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Bibliographic InfoPaper provided by JDI Executive Programs in its series Development Discussion Papers with number 1995-01.
Length: 19 pages
Date of creation: Apr 1995
Date of revision:
revenue authority reform; tax systems;
Find related papers by JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
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- World Bank, 2005. "The Gambia - Recovering Fiscal Discipline : Public Expenditure Review," World Bank Other Operational Studies 8267, The World Bank.
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