Understanding Revenue Administration


Understanding Revenue Administration
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Understanding Revenue Administration


Understanding Revenue Administration
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Author : Mr.Duncan Cleary
language : en
Publisher: International Monetary Fund
Release Date : 2017-06-30

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 2017-06-30 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


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.



Isora 2018 Understanding Revenue Administration


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.



Isora 2016


Isora 2016
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Author : William Joseph Crandall
language : en
Publisher: International Monetary Fund
Release Date : 2019-03-08

Isora 2016 written by William Joseph 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 2019-03-08 with Business & Economics categories.


This paper presents the results of the International Survey on Revenue Administration (ISORA) deployed during 2016 and covering fiscal years 2014 and 2015. It is made possible by the participation of 135 tax administrations from around the world that provided data.



Understanding Revenue Administration


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.



Isora 2016


Isora 2016
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Author : William Joseph Crandall
language : en
Publisher:
Release Date : 2019

Isora 2016 written by William Joseph Crandall and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with Tax administration and procedure categories.




Revenue Administration


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 Performance Measurement In Tax Administration


Revenue Administration Performance Measurement In Tax Administration
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Author : William Joseph Crandall
language : en
Publisher: INTERNATIONAL MONETARY FUND
Release Date : 2010-07-29

Revenue Administration Performance Measurement In Tax Administration written by William Joseph 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 2010-07-29 with categories.


This technical note describes measuring performance in tax administration. Performance measurement is an ongoing process of ascertaining how well, or how poorly, an organization is achieving its goals and objectives. It involves the continuous collection of data on progress made in this regard. Performance indicators, or measures, are developed as standards for assessing the extent to which these objectives are achieved. This note explains key features of performance management and performance measurement. It outlines how tax administrations can apply performance management at the strategic level. Key tasks in implementing a performance management system are also described.



Use Of Technology In Tax Administrations 1


Use Of Technology In Tax Administrations 1
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Author : Ms.Margaret Cotton
language : en
Publisher: International Monetary Fund
Release Date : 2017-03-14

Use Of Technology In Tax Administrations 1 written by Ms.Margaret Cotton 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 2017-03-14 with Business & Economics categories.


This technical note is the first of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on the use of technology in tax administrations and how to develop an information technology strategic plan (ITSP). It is intended for tax administrations that are largely manual or have outdated legacy IT systems. The second note addresses how to select an IT system for core tax administrations functions. And the third note covers implementation of a commercial-off-the-shelf (COTS) system. These technical notes are primarily for use by tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems).



How To Collaborate Effectively To Improve Data Quality And Use In Revenue Administration And Official Statistics


How To Collaborate Effectively To Improve Data Quality And Use In Revenue Administration And Official Statistics
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Author : Elizabeth Gavin
language : en
Publisher: International Monetary Fund
Release Date : 2021-05-10

How To Collaborate Effectively To Improve Data Quality And Use In Revenue Administration And Official Statistics written by Elizabeth Gavin 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 2021-05-10 with Business & Economics categories.


This note outlines the interest of Revenue Administrations (RAs) and National Statistical Offices (NSOs) in the quality of data at their disposal, and how collaboration between these organizations can contribute to improving data quality. The similarities between the data collection and processing steps in revenue administration and in the production of economic statistics underlie meaningful information and data sharing. Mutually beneficial collaboration between RAs and NSOs can be achieved, particularly in efforts to improve the coverage of registers and to update register information; classify economic activity; and analyze joint data to address data shortcomings. Since there are differences in concepts and definitions used in revenue administration and official statistics, dialogue is necessary to ensure the effective use of data from the partner organization. Collaboration can improve the quality of data available to both institutions: for RAs, this can assist in realizing improved taxpayer compliance and revenue mobilization, and for NSOs, tax-administrative data sources may enable expanded coverage of the economy in official statistics and reduce timeframes required for publishing economic time series and national accounts. Together, these outcomes can enhance the policy formulation, planning, and service delivery capability of governments. To that end, this note delineates concrete steps to engender sustainable and meaningful interchange of information and data between the RA and NSO.