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Thinking Strategically about Revenue Administration Reform: The Creation of Integrated, Autonomous Revenue Bodies

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dc.contributor.authorJunquera-Varela, Raúl Félix
dc.contributor.authorAwasthi, Rajul
dc.contributor.authorBalabushko, Oleksii
dc.contributor.authorNurshaikova, Alma
dc.date.accessioned2019-12-23T20:52:13Z
dc.date.available2019-12-23T20:52:13Z
dc.date.issued2019-11
dc.description.abstractOver 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.en
dc.identifierhttp://documents.worldbank.org/curated/en/940661576565536211/Thinking-Strategically-about-Revenue-Administration-Reform-The-Creation-of-Integrated-Autonomous-Revenue-Bodies-Policy-Note
dc.identifier.doi10.1596/33079
dc.identifier.urihttps://hdl.handle.net/10986/33079
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesGovernance Discussion Paper,no. 4;
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectTAX ADMINISTRATION
dc.subjectREVENUE AUTHORITY
dc.subjectREVENUE MOBILIZATION
dc.subjectTAX ADMINISTRATION REFORM
dc.subjectANTICORRUPTION
dc.titleThinking Strategically about Revenue Administration Reformen
dc.title.subtitleThe Creation of Integrated, Autonomous Revenue Bodiesen
dc.typeWorking Paperen
dc.typeDocument de travailfr
dc.typeDocumento de trabajoes
dspace.entity.typePublication
okr.crossref.titleThinking Strategically about Revenue Administration Reform
okr.date.disclosure2019-12-17
okr.doctypePublications & Research
okr.doctypePublications & Research::Working Paper
okr.docurlhttp://documents.worldbank.org/curated/en/940661576565536211/Thinking-Strategically-about-Revenue-Administration-Reform-The-Creation-of-Integrated-Autonomous-Revenue-Bodies-Policy-Note
okr.guid940661576565536211
okr.identifier.doi10.1596/33079
okr.identifier.externaldocumentum090224b087453ae3_3_0
okr.identifier.internaldocumentum31645203
okr.identifier.report144418
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/940661576565536211/pdf/Thinking-Strategically-about-Revenue-Administration-Reform-The-Creation-of-Integrated-Autonomous-Revenue-Bodies-Policy-Note.pdfen
okr.region.countryBulgaria
okr.region.countryKazakhstan
okr.region.countryKenya
okr.region.countryMozambique
okr.region.countryPeru
okr.region.countrySouth Africa
okr.region.countryUganda
okr.topicPublic Sector Development::Tax Administration
okr.unitEFI-Operations Support (EFIOS)
relation.isAuthorOfPublicationbd551f21-1b0c-42c7-8576-be3cd754950a
relation.isAuthorOfPublication.latestForDiscoverybd551f21-1b0c-42c7-8576-be3cd754950a
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