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A Dignostic Framework for Revenue Administration

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  • Gill, J.B.S.

Abstract

A systematic diagnosis of a revenue administration is a prerequisite to developing a successful strategy for its reform. However, given the complexity of tax and customs administration, this is not a simple task. A host of external and internal factors need to be analyzed to uncover the roots of organizational and institutional dysfunction. Also, the diagnosis needs to be done in a participatory manner to build consensus around the causes for inadequate performance and their remedies. This framework enables a step-by-step analysis of the environment, history, resources, strategy, transformation processes, outputs and feedback mechanisms of the revenue administration system, with a view to identifying systemic deficiencies that lead to inefficiency and ineffectiveness in its operations.

Suggested Citation

  • Gill, J.B.S., 2000. "A Dignostic Framework for Revenue Administration," Papers 472, World Bank - Technical Papers.
    • Handle: RePEc:fth:wobate:472
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    More about this item

    Keywords

    TAX POLICY ; ECONOMIC REFORM;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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