Revenue Administration : Autonomy in Tax Administration and the Revenue Authority Model /

This technical note focuses on the concept of autonomy and describes why it is important in public administration. There has been a tendency for governments to increase the autonomy of their departments and agencies. The basic principle is that such autonomy can lead to better performance by removin...

Ausführliche Beschreibung

Bibliographische Detailangaben
1. Verfasser: Crandall, William Joseph
Format: Zeitschrift
Sprache:English
Veröffentlicht: Washington, D.C. : International Monetary Fund, 2010.
Schriftenreihe:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2010/012
Online Zugang:Full text available on IMF
Beschreibung
Zusammenfassung:This technical note focuses on the concept of autonomy and describes why it is important in public administration. There has been a tendency for governments to increase the autonomy of their departments and agencies. The basic principle is that such autonomy can lead to better performance by removing impediments to effective and efficient management while maintaining appropriate accountability and transparency. This note explains how autonomy is relevant for revenue administration and what is the range of autonomy currently practiced. The paper also describes key measures of autonomy in revenue administration.
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Beschreibung:1 online resource (12 pages)
Format:Mode of access: Internet
ISSN:2075-8669
Zugangseinschränkungen:Electronic access restricted to authorized BRAC University faculty, staff and students