Working Paper

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

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collection.link.213
https://openknowledge.worldbank.org/handle/10986/11866
collection.name.213
Other papers
dc.contributor.author
Junquera-Varela, Raul Felix
dc.contributor.author
Awasthi, Rajul
dc.contributor.author
Balabushko, Oleksii
dc.contributor.author
Nurshaikova, Alma
dc.date.accessioned
2019-12-23T20:52:13Z
dc.date.available
2019-12-23T20:52:13Z
dc.date.issued
2019-11
dc.date.lastModified
2021-05-25T09:30:59Z
dc.description.abstract
Over 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.identifier
http://documents.worldbank.org/curated/en/940661576565536211/Thinking-Strategically-about-Revenue-Administration-Reform-The-Creation-of-Integrated-Autonomous-Revenue-Bodies-Policy-Note
dc.identifier.uri
http://hdl.handle.net/10986/33079
dc.language
English
dc.publisher
World Bank, Washington, DC
dc.relation.ispartofseries
Governance Discussion Paper,no. 4;
dc.rights
CC BY 3.0 IGO
dc.rights.holder
World Bank
dc.rights.uri
http://creativecommons.org/licenses/by/3.0/igo
dc.subject
TAX ADMINISTRATION
dc.subject
REVENUE AUTHORITY
dc.subject
REVENUE MOBILIZATION
dc.subject
TAX ADMINISTRATION REFORM
dc.subject
ANTICORRUPTION
dc.title
Thinking Strategically about Revenue Administration Reform
en
dc.title.subtitle
The Creation of Integrated, Autonomous Revenue Bodies
en
dc.type
Working Paper
en
okr.crossref.title
Thinking Strategically about Revenue Administration Reform
okr.date.disclosure
2019-12-17
okr.doctype
Publications & Research
okr.doctype
Publications & Research :: Working Paper
okr.docurl
http://documents.worldbank.org/curated/en/940661576565536211/Thinking-Strategically-about-Revenue-Administration-Reform-The-Creation-of-Integrated-Autonomous-Revenue-Bodies-Policy-Note
okr.googlescholar.linkpresent
yes
okr.identifier.doi
10.1596/33079
okr.identifier.externaldocumentum
090224b087453ae3_3_0
okr.identifier.internaldocumentum
31645203
okr.identifier.report
144418
okr.imported
true
en
okr.language.supported
en
okr.pdfurl
http://documents.worldbank.org/curated/en/940661576565536211/pdf/Thinking-Strategically-about-Revenue-Administration-Reform-The-Creation-of-Integrated-Autonomous-Revenue-Bodies-Policy-Note.pdf
en
okr.region.country
Bulgaria
okr.region.country
Kazakhstan
okr.region.country
Kenya
okr.region.country
Mozambique
okr.region.country
Peru
okr.region.country
South Africa
okr.region.country
Uganda
okr.topic
Public Sector Development :: Tax Administration
okr.unit
EFI-Operations Support (EFIOS)

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