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Integrating a Unified Revenue Administration for Tax and Social Contribution Collections: Experiences of Central and Eastern European Countries

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  • International Monetary Fund

Abstract

During the 1990s, a failure to collect social contributions in Central and Eastern European countries deprived pension schemes of resources needed to meet their obligations. Based on these countries' experience, this paper examines the trend to increase coordination of tax and contribution collections. It sets out the rationale for establishing a unified agency as the best long-term strategy, and discusses policy and administrative issues in implementing this approach. The appendix presents three case studies for Albania, Bulgaria, and Romania, which are establishing a unified revenue administration. Another case study is presented for Sweden, which successfully integrated tax and social contributions collections in the 1980s.

Suggested Citation

  • International Monetary Fund, 2004. "Integrating a Unified Revenue Administration for Tax and Social Contribution Collections: Experiences of Central and Eastern European Countries," IMF Working Papers 2004/237, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:2004/237
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    References listed on IDEAS

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    1. Warren McGillivray, 2001. "Contribution evasion: Implications for social security pension schemes," International Social Security Review, John Wiley & Sons, vol. 54(4), pages 3-22.
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    Cited by:

    1. Liu, Jun-Qiang, 2011. "Dynamics of social health insurance development: Examining the determinants of Chinese basic health insurance coverage with panel data," Social Science & Medicine, Elsevier, vol. 73(4), pages 550-558, August.
    2. Shatalovа, Svetlana (Шаталова, Светлана) & Gromov, Vladimir (Громов, Владимир), 2015. "Administration of Social Security and Welfare Payments: Russian and Foreign Experience [Администрирование Платежей На Социальное Страхование И Обеспечение: Российский И Зарубежный Опыт]," Published Papers mn17, Russian Presidential Academy of National Economy and Public Administration.
    3. Jana Tepperová & Kateřina Kubantová, 2013. "Limits and Opportunities of Single Collection Point in the Czech Republic [Omezení a možnosti jednoho inkasního místa v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(1), pages 61-76.
    4. Bird, Richard M. & Zolt, Eric M., 2011. "Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries," World Development, Elsevier, vol. 39(10), pages 1691-1703.

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