Revenue Administration : A Toolkit for Implementing a Revenue Authority /

This technical note presents a toolkit for implementing a revenue authority. This toolkit is a guide with a series of operational modules designed to assist countries when they implement a 'revenue authority' to administer their tax and customs operations. It provides a definition of Reven...

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Bibliographic Details
Main Author: Kidd, Maureen
Other Authors: Crandall, William Joseph
Format: Journal
Language:English
Published: Washington, D.C. : International Monetary Fund, 2010.
Series:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2010/008
Online Access:Full text available on IMF
Description
Summary:This technical note presents a toolkit for implementing a revenue authority. This toolkit is a guide with a series of operational modules designed to assist countries when they implement a 'revenue authority' to administer their tax and customs operations. It provides a definition of Revenue Authority (RA), a brief history of the concept, terminology, identification of key research documents, and a discussion on increasing autonomy in public institutions. It also presents a review of why countries choose the RA model for their revenue administration.
Item Description:<strong>Off-Campus Access:</strong> No User ID or Password Required
<strong>On-Campus Access:</strong> No User ID or Password Required
Physical Description:1 online resource (113 pages)
Format:Mode of access: Internet
ISSN:2075-8669
Access:Electronic access restricted to authorized BRAC University faculty, staff and students