TY -
GEN
AU - Junquera-Varela, Raul Felix
AU - Awasthi, Rajul
AU - Balabushko, Oleksii
AU - Junquera-Varela, Raul Felix
AU - Nurshaikova, Alma
TI -
Thinking Strategically about Revenue Administration Reform
The Creation of Integrated, Autonomous Revenue Bodies
PB - The World Bank
PY - 2019
N2 - 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
BT - World Bank E-Library Archive
BT - Other papers
CY - Washington, D.C
UR - http://slubdd.de/katalog?TN_libero_mab2
ER -