Revenue Administration
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Understanding Revenue Administration
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Author : Mrs. Andrea Lemgruber
language : en
Publisher: International Monetary Fund
Release Date : 2015-05-20
Understanding Revenue Administration written by Mrs. Andrea Lemgruber and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-05-20 with Business & Economics categories.
During the past few years, the Fiscal Affairs Department (FAD) has developed the Revenue Administration Fiscal Information Tool (RA-FIT), a tax and customs data gathering initiative. This paper, the first of its kind internationally given the number of countries covered, analyzes the results of the first round of RA-FIT data for 85 countries. It begins the process of making summarized cross-country information available to revenue administrations, in particular in developing economies, to help them improve their performance. Topics covered include performance measurement, institutional arrangements, and core operations of tax and customs administration. RA-FIT is in its second round of data gathering, now via an online portal; these data will be analyzed and in future made available to participating countries and technical assistance partners/donors through an online dissemination platform.
Understanding Revenue Administration
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Author : Mr.Duncan Cleary
language : en
Publisher: International Monetary Fund
Release Date : 2017-07-17
Understanding Revenue Administration written by Mr.Duncan Cleary and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-07-17 with Business & Economics categories.
This paper presents the results of the second round of the Revenue Administration Fiscal Information Tool (RA-FIT) country survey in an aggregated manner for all respondents and by income group. Notwithstanding regional biases and some data quality issues with the sample, broad insights and trends are discernible from the data, and the results form part of an evolving series that will continue to develop and grow with the International Survey On Revenue Administration (ISORA), the successor survey to RA-FIT conducted by the IMF in collaboration with the Inter-American Center of Tax Administrations (CIAT), the Intra-European Organisation of Tax Administration (IOTA), and the Organisation for Economic Co-operation and Development (OECD). This paper expands on a previous one, which covered the first round of RA-FIT (Lemgruber and others 2015),1 and aims to allow countries to access information about key measures in revenue administration. Unlike the first paper, this one does not cover issues specific to customs administration but focuses rather on tax administration data.
Understanding Revenue Administration
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Author : Andréa Lemgruber Viol
language : en
Publisher:
Release Date : 2015
Understanding Revenue Administration written by Andréa Lemgruber Viol and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with Revenue management categories.
During the past few years, the Fiscal Affairs Department (FAD) has developed the Revenue Administration Fiscal Information Tool (RA-FIT), a tax and customs data gathering initiative. This paper, the first of its kind internationally given the number of countries covered, analyzes the results of the first round of RA-FIT data for 85 countries. It begins the process of making summarized cross-country information available to revenue administrations, in particular in developing economies, to help them improve their performance. Topics covered include performance measurement, institutional arrangements, and core operations of tax and customs administration. RA-FIT is in its second round of data gathering, now via an online portal; these data will be analyzed and in future made available to participating countries and technical assistance partners/donors through an online dissemination platform.
Revenue Administration
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Author : Ms.Lucilla Mc Laughlin
language : en
Publisher: International Monetary Fund
Release Date : 2017-05-05
Revenue Administration written by Ms.Lucilla Mc Laughlin and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-05-05 with Business & Economics categories.
This technical note is provided as guidance to tax administrations that are considering a program to enhance the tax compliance of high wealth individuals. The note explains the rationale for a specialized compliance program for this segment of the taxpayer base and provides guidance on defining the population of wealthy individuals. Advice is also given on how to assess readiness for such a compliance program, taking into account the legal framework, the political environment, the availability of the necessary data and the administration’s capacity to implement it. The note then gives practical advice on implementing a high wealth individual compliance program, using the compliance risk management model as its foundation.
Revenue Administration
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Author : Ms. Susan E Betts
language : en
Publisher: International Monetary Fund
Release Date : 2022-08-26
Revenue Administration written by Ms. Susan E Betts and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-08-26 with Business & Economics categories.
This technical note describes CRM at a high level and how tax administrations can implement a CRM framework to significantly strengthen revenue outcomes. A tax administration’s primary role is to collect revenues on behalf of government to fund the country’s social and economic goals. Taxpayers are expected to comply with their tax obligations as stated in the law. Compliance is the degree to which taxpayers meet their obligations, whether voluntarily or through efforts by the tax administration to enforce compliance. Using CRM allows a country to optimize its revenue collection by identifying and focusing resources on the highest risks to the tax base. While the concepts of CRM are transferable to the customs context, this note focuses on tax administration compliance risks.
The Revenue Administration Gap Analysis Program
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Author : Mr.Eric Hutton
language : fr
Publisher: International Monetary Fund
Release Date : 2017-04-07
The Revenue Administration Gap Analysis Program written by Mr.Eric Hutton and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-04-07 with Business & Economics categories.
The IMF Fiscal Affairs Department’s Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP methodology for estimating the VAT gap presented in this Technical Note has some distinct advantages over commonly used methodologies. By using a value-added approach to estimating potential VAT revenues, as compared to the more traditional final consumption approach used by most countries undertaking VAT gap estimation, the RA-GAP methodology can provide VAT compliance gap estimates on a sector-by-sector basis, which assists revenue administrations to better target compliance efforts to close the gap. In addition, the RA-GAP methodology uses a unique measurement for actual VAT revenues, which isolates changes in revenue performance that might be due to cash management (e.g., delays in refunds) from those due to actual changes in taxpayer compliance.
Revenue Administration Taxpayer Audit Development Of Effective Plans
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Author : International Monetary Fund
language : en
Publisher: INTERNATIONAL MONETARY FUND
Release Date : 2010-04-14
Revenue Administration Taxpayer Audit Development Of Effective Plans written by International Monetary Fund and has been published by INTERNATIONAL MONETARY FUND this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-04-14 with Tax auditing categories.
This technical note describes how to develop effective plans for a taxpayer audit. The note highlights that a well-managed audit program plays a major role in managing compliance. An effective audit program will have significantly wider impacts than just raising revenue directly from audit activities. The note discusses that a well-planned audit program can provide the administration with significant leverage across the community. The note also describes the value of audit planning, and the methodology for developing an audit strategic plan.
Virtual Training To Advance Revenue Administration Vitara Reference Guide
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Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 2023-03-14
Virtual Training To Advance Revenue Administration Vitara Reference Guide written by International Monetary Fund and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-03-14 with Business & Economics categories.
This book is the first in a series of Virtual Training to Advance Revenue Administration (VITARA) reference guides that has been developed based on the contents of the VITARA online modules. This reference guide focuses on how a tax administration can benefit from the application of strategic management: the process of setting long–term objectives, implementing initiatives to achieve them, and measuring their success. Strategic management is a critical planning, communication, and management discipline. A strategically managed tax administration is forward looking and is equipped to respond to challenges arising from a continually changing external environment. This guide is divided into five chapters highlighting key concepts, processes, and good practices relating to the strategic management of a tax administration.
Revenue Administration
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Author : Vadivelu Rajalakshmi
language : en
Publisher:
Release Date : 1984
Revenue Administration written by Vadivelu Rajalakshmi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1984 with Finance, Public categories.
Study in Tamil Nadu.
Isora 2018 Understanding Revenue Administration
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Author : William Crandall
language : en
Publisher: International Monetary Fund
Release Date : 2021-11-03
Isora 2018 Understanding Revenue Administration written by William Crandall and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-11-03 with Business & Economics categories.
The International Survey on Revenue Administration (ISORA) collects tax administration data from national or federal tax administrations. It surveys tax administration operations and other characteristics based on common questions and definitions agreed by four international organizations: the Inter-American Center of Tax Administrations (CIAT), the International Monetary Fund (IMF), the Intra-European Organisation of Tax Administrations (IOTA), and the Organisation for Economic Co-operation and Development (OECD). These four Parties signed a Memorandum of Understanding (MOU) governing the administration and management of this worldwide survey. This publication presents the results of the International Survey on Revenue Administration (ISORA) 2018, encompassing responses from 159 national or federal tax administrations spanning profile information, performance, and practices in fiscal years 2018 and 2019. For ISORA 2018, the ISORA Parties partnered with the Asian Development Bank (ADB) to provide assistance to its members who were participating in the survey.