IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this paper or follow this series

Tax Administration Reform: (Semi-) Autonomous Revenue Authority Anyone?

  • Manasan, Rosario G.
Registered author(s):

    The Philippines has not been immune to the worldwide trend towards the creation of semi-autonomous revenue authorities. To date, three bills are pending at the House of Representatives seeking to establish a semi-autonomous internal revenue administration to replace the Bureau of Internal Revenue. A review of the international experience reveals that the record of semi-autonomous revenue authorities in improving tax effort and in combating corruption is mixed. Moreover, even in many of the countries that have shown some degree of success with the model, there is some evidence that the gains in revenue performance tend to be eroded after some time. The more successful and sustainable revenue authorities appear to be those that have a higher degree of autonomy. Thus, should Philippine authorities decide to adopt the autonomous revenue authority model, it is imperative that it should be done right. Half measures will not be good enough. Doing it right implies that the new tax agency should be vested with strong autonomy-enhancing features and accountability mechanisms. The paper reviews the specific provisions of the alternative bills and suggests concrete areas for improvement.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://serp-p.pids.gov.ph/serp-p/download.php?d=2305&s=3
    Download Restriction: no

    Paper provided by Philippine Institute for Development Studies in its series Discussion Papers with number DP 2003-05.

    as
    in new window

    Length: 17
    Date of creation: 2003
    Date of revision:
    Handle: RePEc:phd:dpaper:dp_2003-05
    Contact details of provider: Postal: NEDA sa Makati Building, 106 Amorsolo St., Legaspi Village, Makati City,
    Web page: http://www.pids.gov.ph/
    Email:


    More information through EDIRC

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    as in new window
    1. Rup Khadka & Glenn Jenkins, 2000. "Modernization Of Tax Administration In Low Income Countries: The Case Of Nepal," Development Discussion Papers 2000-04, JDI Executive Programs.
    2. Glenn Jenkins, 1994. "Modernization Of Tax Administrations:Revenue Boards And Privatization As Instruments For Change," Development Discussion Papers 1994-01, JDI Executive Programs.
    Full references (including those not matched with items on IDEAS)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:phd:dpaper:dp_2003-05. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Aniceto Orbeta)

    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.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 profile, as there may be some citations waiting for confirmation.

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

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.