IDEAS home Printed from
   My bibliography  Save this paper

The Transition To A Revenue Authority


  • Glenn Jenkins

    () (Queen's University, Kingston, On, Canada)


This 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.

Suggested Citation

  • JEFFERY HALL & Glenn Jenkins, 1995. "The Transition To A Revenue Authority," Development Discussion Papers 1995-01, JDI Executive Programs.
  • Handle: RePEc:qed:dpaper:116

    Download full text from publisher

    File URL:
    Download Restriction: no


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. World Bank, 2005. "The Gambia - Recovering Fiscal Discipline : Public Expenditure Review," World Bank Other Operational Studies 8267, The World Bank.

    More about this item


    revenue authority reform; tax systems;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:qed:dpaper:116. 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: (Bahman Kashi). General contact details of provider: .

    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.

    We have no references for this item. You can help adding them by using 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.