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Designing performance: the semi-autonomous revenue authority model in Africa and Latin America

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  • Taliercio, Robert Jr.
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    Abstract

    During the past decade, diverse developing countries have introduced radical reforms in their collection of taxes. In more than 15 countries, traditional tax departments have been granted the status of semiautonomous revenue authorities (ARAs), which are designed with a number of autonomy-enhancing features, including self-financing mechanisms, boards of directors with high-ranking public and private sector representatives, and sui generis personnel systems. The author addresses gaps in the public management and tax administration literatures by closely examining ARA reforms in Kenya, Mexico, Peru, South Africa, Uganda, and Venezuela from their inception to the early 2000s. Using the comparative case study method, he tackles three questions. First, what has motivated the wave of ARA reforms over the past decade? The author argues that from a public management perspective, reformers intended to use autonomy to enhance bureaucratic performance in low-capacity public sectors. Second, is there a connection between autonomy and performance? Focusing on revenue collection, compliance management, taxpayer services, human resource management, and administrative costs, the author suggests that autonomy is associated with higher levels of performance. He also makes the case that higher levels of autonomy are associated with higher levels of performance. Third, if there is a connection between autonomy and performance, which specific design features matter most and why? In spite of the popularity of the ARA reform, there is no consensus on best practice in organizational design. The author offers hypotheses based on the cases about why certain designs work better than others, and makes specific recommendations for the next generation of ARA reforms.

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    Bibliographic Info

    Paper provided by The World Bank in its series Policy Research Working Paper Series with number 3423.

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    Date of creation: 01 Oct 2004
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    Handle: RePEc:wbk:wbrwps:3423

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    Related research

    Keywords: Banks&Banking Reform; Municipal Financial Management; Public Sector Economics&Finance; Enterprise Development&Reform; Public Health Promotion; Banks&Banking Reform; National Governance; Municipal Financial Management; Public Sector Economics&Finance; Health Monitoring&Evaluation;

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    1. Francisco Durand & Rosemary Thorp, 1998. "Reforming the state: A study of the peruvian tax reform," Oxford Development Studies, Taylor & Francis Journals, vol. 26(2), pages 133-151.
    2. Serra, Pablo, 2003. "Measuring the Performance of Chile’s Tax Administration," National Tax Journal, National Tax Association, vol. 56(2), pages 373-83, June.
    3. Glenn Jenkins, 1994. "Modernization Of Tax Administrations:Revenue Boards And Privatization As Instruments For Change," Development Discussion Papers 1994-01, JDI Executive Programs.
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    Cited by:
    1. Richard Bird & Eric Zolt, 2007. "Tax Policy in Emerging Countries," International Tax Program Papers 0707, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
    2. Warlters, Michael & Auriol, Emmanuelle, 2005. "The marginal cost of public funds in Africa," Policy Research Working Paper Series 3679, The World Bank.

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