03433nam 2200613Ia 450 991081381790332120200520144314.01-4623-7905-21-4527-4105-01-282-39208-597866138205181-4519-0953-5(CKB)3360000000443091(EBL)3014491(SSID)ssj0000943054(PQKBManifestationID)11505585(PQKBTitleCode)TC0000943054(PQKBWorkID)10974565(PQKB)11102668(OCoLC)694141174(IMF)WPIEE2006240(MiAaPQ)EBC3014491(EXLCZ)99336000000044309120070330d2006 uf 0engur|n|---|||||txtccrRevenue authorities issues and problems in evaluating their success /Maureen Kidd and William Crandall1st ed.Washington, D.C. International Monetary Fundc20061 online resource (95 p.)IMF working paper ;WP/06/240"October 2006."1-4518-6500-7 Includes bibliographical references.""Contents""; ""Abbreviations and Acronyms""; ""I. INTRODUCTION""; ""II. KEY DEFINITIONS AND ISSUES""; ""III. REVIEW OF SELECTED LITERATURE""; ""IV. THE QUESTIONNAIRE RESPONSES AND OTHER DATA""; ""V. SUMMARY OF FINDINGS""; ""VI. ANALYSIS OF MAJOR ISSUES""; ""VII. CONCLUSIONS""; ""Bibliography for the Literature Review""Revenue authorities (RAs) have been adopted by some countries as an alternative delivery model for improved revenue administration. They are sometimes seen as a possible solution to problems such as low rates of tax compliance, ineffective tax administration staff, and corruption. The paper discusses RAs as a governance model, from the perspective of revenue administration and the almost universal desire to improve performance and compliance with the law. It compiles and analyses features of the model, examines reasons why revenue authorities were established, and explores the extent to which countries have evaluated the success of the model. It also assesses countries' own perceptions about how this model may have contributed to tax administration reform. Further, the paper discusses data collection difficulties in carrying out an assessment using econometric analysis, and the problem of attributing changes in performance to a particular governance model. The paper concludes that while there are subjective perceptions among countries with revenue authorities that their model has led to improved revenue administration and has spurred modernization, there is no objective analysis that countries with RAs have performed better in this regard than countries without RAs.IMF working paper ;WP/06/240.RevenueAccountingTax administration and procedureRevenueAccounting.Tax administration and procedure.Kidd Maureen1670370Crandall William Joseph1948-1764232International Monetary Fund.Fiscal Affairs Dept.MiAaPQMiAaPQMiAaPQBOOK9910813817903321Revenue authorities4205010UNINA