Designing a Tax Administration Reform Strategy: Experiences and Guidelines

36 Pages Posted: 15 Feb 2006

See all articles by Carlos Silvani

Carlos Silvani

affiliation not provided to SSRN

Katherine Baer

affiliation not provided to SSRN

Date Written: March 1997

Abstract

Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country`s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country`s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system`s complexity, encouraging taxpayers` voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform`s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration`s operations.

JEL Classification: E62, H26, H71, H87

Suggested Citation

Silvani, Carlos and Baer, Katherine, Designing a Tax Administration Reform Strategy: Experiences and Guidelines (March 1997). IMF Working Paper, Vol. , pp. 1-36, 1997. Available at SSRN: https://ssrn.com/abstract=882266

Carlos Silvani (Contact Author)

affiliation not provided to SSRN

No Address Available

Katherine Baer

affiliation not provided to SSRN

No Address Available

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