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The Reform of Tax Administration

Author

Listed:
  • Mr. Anthony J. Pellechio
  • Mr. Vito Tanzi

Abstract

Tax administration plays a crucial role In determining a country’s real (or effective) tax system. Unfortunately, tax administrations in many countries do not function optimally and distort the intention of tax laws. In order for taxation to have its intended effect on the allocation of resources, the distribution of income, and macroeconomic stability and growth, the tax administration must function effectively and efficiently. This paper addresses tax administration reform by describing briefly the causes for inefficient tax administration, identifying the essential elements of successful reform, and presenting measures to improve the tax administration. The common thread of a reform strategy is to focus administrative resources on problems in the tax collection system through promotion of voluntary taxpayer compliance and adoption of a logical sequence of procedures for efficiently identifying and handling instances of noncompliance.

Suggested Citation

  • Mr. Anthony J. Pellechio & Mr. Vito Tanzi, 1995. "The Reform of Tax Administration," IMF Working Papers 1995/022, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:1995/022
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    Citations

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    Cited by:

    1. Michael Faulend & Vedran Sosic, 1999. "Is Unofficial Economy a Source of Corruption?," Occasional paper series 09, Institute of Public Finance.
    2. Usman O. A. & Adeoye M. A. & Alimi A. A, 2023. "Impact of Tax Reforms on the Liquidity of Nigerian Stock Market (1982-2021)," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(2), pages 607-617, February.
    3. Joseph Kofi Nkuah & Christopher Bright Daboug & Ampong Isaac, 2021. "Tax Write-Off and Remission on Revenue Mobilization in Wiawso Municipal Assembly of Ghana," Business, Management and Economics Research, Academic Research Publishing Group, vol. 7(3), pages 70-78, 09-2021.
    4. Sally Wallace, 2001. "Fiscal Architecture and the Analysis of Public Expenditure Needs and Revenue Capacity," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0111, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    5. Katarina Ott, 1998. "Tax Administration Reform in Transition: The Case of Croatia," Occasional paper series 05, Institute of Public Finance.
    6. Cordelia Onyinyechi Omodero, 2023. "Modeling the Economic Impact of Value Added Tax Reforms in Nigeria," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 9(2), pages 217-232.
    7. Nagac Kadir, 2013. "Effect of Tax Administration Reform and Audits on Tax Evasion in Turkey," Review of Middle East Economics and Finance, De Gruyter, vol. 8(3), pages 1-23, January.
    8. Lompo, Miaba Louise & Ouoba, Marie Madeleine, 2022. "How they hide money? An investigation on tax evasion of large corporations and wealthy taxpayers," MPRA Paper 113410, University Library of Munich, Germany.
    9. von Soest, Christian, 2006. "Measuring the Capability to Raise Revenue: Process and Output Dimensions and Their Application to the Zambia Revenue Authority," GIGA Working Papers 35, GIGA German Institute of Global and Area Studies.
    10. Georgy A. Borshchevskiy & Nodar Z. Mossaki, 2021. "Development of the tax administration in Russia: Results and prospects," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 7(2), pages 114-133.
    11. Lompo, Miaba Louise & Ouoba, Marie Madeleine, 2022. "How they hide money? An investigation on tax evasion of large corporations and wealthy taxpayers," MPRA Paper 114235, University Library of Munich, Germany.
    12. Iswahyudi, Heru, 2018. "Where has the money gone?: The case of Value Added Tax revenue performance in Indonesia," MPRA Paper 89876, University Library of Munich, Germany.
    13. Michael Faulend & Vedran Šošić, 2000. "Is Unofficial Economy a Source of Corruption?," Working Papers 2, The Croatian National Bank, Croatia.

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