Revenue Administration Handbook

doi:10.1596/978-1-4648-2053-3

Publication:
Revenue Administration Handbook

dc.contributor.author	Junquera-Varela, Raúl Félix
dc.contributor.author	Lucas-Mas, Cristian Óliver
dc.date.accessioned	2024-02-22T18:33:17Z
dc.date.available	2024-02-22T18:33:17Z
dc.date.issued	2024-02-22
dc.description.abstract	Revenue Administration Handbook provides a comprehensive overview of the structure and management of tax and customs administrations, covering topics such as tax policy design considerations that impact tax administration, institutional setup and strategic planning, analytical capacities and maturity models, core business processes, and tax sanctions. It also presents pioneering work in the field of digital transformation and how to build data science capabilities, including a roadmap for policy makers and tax officials on how to incorporate and manage disruptive technologies, such as machine learning, into building modern revenue administrations while taking into account their respective maturity levels. This practical manual provides examples from real-life World Bank projects so that policy makers, tax officials, information technology experts, and information and communication technology providers can better understand the needs of revenue administrations to design and implement the most appropriate technology solutions. This reference work is intended to serve as a tool to facilitate the progress and modernization of tax and customs administrations worldwide, and to reach not only tax experts and policy makers, but also other government officials, businesses and academic communities, as well as the larger public, since all are relevant stakeholders with an active role in day-to-day revenue administration operations. ------------------------- “This is a very timely and useful reference for tax practitioners and stakeholders, coming at a time when tax administrators continue to grapple with the challenge of how to accelerate the modernization of technology systems to remain effective in a rapidly advancing and technology driven business environment.” MOSES WASIKE, Senior financial management specialist, World Bank “This is an impressive piece of work that pulls together many different strains on tax administration.” JEFFREY OWENS, Director, Global Tax Policy Center, Vienna University “Applying several technologies discussed in this handbook in an innovative manner will definitely help leapfrog countries to pursue a digital transformation agenda, especially in the areas of efficiency, productivity, and citizen satisfaction.”
dc.identifier.doi	10.1596/978-1-4648-2053-3
dc.identifier.isbn	978-1-4648-2053-3 (paper)
dc.identifier.isbn	978-1-4648-2054-0 (electronic)
dc.identifier.uri	https://hdl.handle.net/10986/41090
dc.language.iso	en_US
dc.publisher	Washington, DC: World Bank
dc.rights.holder	World Bank
dc.rights.license	CC BY 3.0 IGO
dc.rights.uri	https://creativecommons.org/licenses/by/3.0/igo/
dc.subject	TAX POLICY
dc.subject	REVENUE ADMINISTRATION
dc.subject	MATURITY MODELS
dc.subject	TAX SANCTIONS
dc.subject	DIGITAL TRANSFORMATION
dc.subject	DATA SCIENCE
dc.title	Revenue Administration Handbook	en
dc.type	Book
dspace.entity.type	Publication
okr.crossref.title	Revenue Administration Handbook
okr.date.disclosure	2024-02-01
okr.date.doiregistration	2025-04-07T08:20:17.443526Z
okr.date.doiregistration	2025-04-08T16:09:24.861499Z
okr.date.doiregistration	2025-04-09T02:57:02.455969Z
okr.date.doiregistration	2025-04-15T11:02:42.733473Z
okr.doctype	Publications & Research
okr.doctype	Publications & Research::Publication
okr.identifier.doi	10.1596/978-1-4648-2053-3
okr.language.supported	en
okr.region.geographical	World
okr.topic	Law and Development::Tax Law
okr.topic	Macroeconomics and Economic Growth::Taxation & Subsidies
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