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Revenue Administration: A Toolkit for Implementing a Revenue Authority

Revenue Administration: A Toolkit for Implementing a Revenue Authority PDF Author: William Joseph Crandall
Publisher: INTERNATIONAL MONETARY FUND
ISBN: 9781455277452
Category : Customs administration
Languages : en
Pages : 115

Book Description
This technical note presents a toolkit for implementing a revenue authority. This toolkit is a guide with a series of operational modules designed to assist countries when they implement a "revenue authority" to administer their tax and customs operations. It provides a definition of Revenue Authority (RA), a brief history of the concept, terminology, identification of key research documents, and a discussion on increasing autonomy in public institutions. It also presents a review of why countries choose the RA model for their revenue administration.
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