Description:
This technical note addresses the following questions: -- What are the main ways in which different countries assess and collect personal income tax (PIT) and social insurance contributions (SIC) liabilities (Section I)? -- What is the case for transferring responsibility for a country's SIC collection from its social insurance agency(ies) to its tax authority (Section II)? -- What changes does such integration of collection functions involve (Section III)? -- Are there any lessons from international experience to guide such reforms (Section IV)? -- How to build on these lessons when planning a transfer of collection functions (Section V)? -- Are there any beneficial alternatives to full integration of functions (Section VI)?