Thinking Strategically about Revenue Administration Reform

• Tác giả: Raúl Félix Junquera-Varela
• Ngôn ngữ: eng
• Ký hiệu phân loại: 336.20 Public finance
• Thông tin xuất bản: World Bank, Washington, DC, 2019
• Bộ sưu tập: Tài liệu truy cập mở
• ID: 293001
• Chủ đề: 1. ANTICORRUPTION; 2. REVENUE AUTHORITY; 3. REVENUE MOBILIZATION; 4. TAX ADMINISTRATION; 5. TAX ADMINISTRATION REFORM

Tóm tắt

 Over the past two decades, two trends in tax administration reform have emerged - granting increased autonomy to tax administrations and establishing a unified integrated revenue authority (IRA) charged with administering both tax and customs laws and, in some cases, social security. This paper reviews the theory and practice of these revenue administration models and synthesizes lessons learned from the World Bank's engagement with clients in recent years. The paper looks at several case studies across the world on the reform design as well as results of integration or increased autonomy. Semi-autonomous and integrated revenue administration models have the potential to bring crucial improvements to the efficiency and effectiveness of tax administration. The implementation shows both successes and challenges. The paper concludes with listing pre-conditions for these reforms including need for comprehensive approach of combining increased autonomy with improved administration processes and anticorruption efforts
  importance of building collation of all revenue bodies prior to integration
  and focus on non-revenue collecting functions of customs administration.