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010   $a9786613820518
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035   $a(EBL)3014491
035   $a(SSID)ssj0000943054
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035   $a(PQKBTitleCode)TC0000943054
035   $a(PQKBWorkID)10974565
035   $a(PQKB)11102668
035   $a(OCoLC)694141174
035   $a(IMF)WPIEE2006240
035   $a(MiAaPQ)EBC3014491
035   $a(EXLCZ)993360000000443091
100   $a20070330d2006      uf         0
101 0 $aeng
135   $aur|n|---|||||
181   $ctxt
182   $cc
183   $acr
200 10$aRevenue authorities $eissues and problems in evaluating their success  /$fMaureen Kidd and William Crandall
205   $a1st ed.
210   $aWashington, D.C. $cInternational Monetary Fund$dc2006
215   $a1 online resource (95 p.)
225 1 $aIMF working paper ;$vWP/06/240
300   $a"October 2006."
311   $a1-4518-6500-7 
320   $aIncludes bibliographical references.
327   $a""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""
330 3 $aRevenue authorities (RAs) have been adopted by some countries as an alternative delivery model for improved revenue administration. They are sometimes seen as a possible solution to problems such as low rates of tax compliance, ineffective tax administration staff, and corruption. The paper discusses RAs as a governance model, from the perspective of revenue administration and the almost universal desire to improve performance and compliance with the law. It compiles and analyses features of the model, examines reasons why revenue authorities were established, and explores the extent to which countries have evaluated the success of the model. It also assesses countries' own perceptions about how this model may have contributed to tax administration reform. Further, the paper discusses data collection difficulties in carrying out an assessment using econometric analysis, and the problem of attributing changes in performance to a particular governance model. The paper concludes that while there are subjective perceptions among countries with revenue authorities that their model has led to improved revenue administration and has spurred modernization, there is no objective analysis that countries with RAs have performed better in this regard than countries without RAs.
410  0$aIMF working paper ;$vWP/06/240.
606   $aRevenue$xAccounting
606   $aTax administration and procedure
615  0$aRevenue$xAccounting.
615  0$aTax administration and procedure.
700   $aKidd$b Maureen$01670370
701   $aCrandall$b William Joseph$f1948-$01764232
712 02$aInternational Monetary Fund.$bFiscal Affairs Dept.
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9910813817903321
996   $aRevenue authorities$94205010
997   $aUNINA