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Revenue Administration: Autonomy in Tax Administration and the Revenue Authority Model

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  • William Joseph Crandall

Abstract

This technical note focuses on the concept of autonomy and describes why it is important in public administration. There has been a tendency for governments to increase the autonomy of their departments and agencies. The basic principle is that such autonomy can lead to better performance by removing impediments to effective and efficient management while maintaining appropriate accountability and transparency. This note explains how autonomy is relevant for revenue administration and what is the range of autonomy currently practiced. The paper also describes key measures of autonomy in revenue administration.

Suggested Citation

  • William Joseph Crandall, 2010. "Revenue Administration: Autonomy in Tax Administration and the Revenue Authority Model," IMF Technical Notes and Manuals 2010/012, International Monetary Fund.
    • Handle: RePEc:imf:imftnm:2010/012
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    Citations

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    Cited by:

    1. David Alejandro Camargo González & Cynthia Lucía Támara Tafur & Siara Vanessa Deluquez Gómez & María Paula Baptiste González, 2017. "Cuadernos fiscales no. 6. Administración tributaria: reflexiones para Colombia desde el derecho comparado," Books, Universidad Externado de Colombia, Facultad de Derecho, number 974, December.
    2. Moore, Mick, 2014. "Revenue Reform and Statebuilding in Anglophone Africa," World Development, Elsevier, vol. 60(C), pages 99-112.
    3. Kaplanoglou, Georgia & Rapanos, Vassilis T., 2011. "The Greek fiscal crisis and the role of fiscal governance," LSE Research Online Documents on Economics 36432, London School of Economics and Political Science, LSE Library.
    4. Moore, Mick, 2020. "What is Wrong with African Tax Administration?," Working Papers 15661, Institute of Development Studies, International Centre for Tax and Development.
    5. M. Mardan, 2023. "The unintended consequences of semi‐autonomous revenue agencies," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(3), pages 1063-1081, August.
    6. Mr. David Kloeden, 2011. "Revenue Administration Reforms in anglophone Africa Since the Early 1990's," IMF Working Papers 2011/162, International Monetary Fund.

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