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Strengthening Tax Governance Through Legal Design

Author

Listed:
  • Ms. Lydia E Sofrona
  • Mr. Christophe J Waerzeggers
  • Brendan Crowley

Abstract

Well-functioning tax systems anchor their governance arrangements in law. This paper develops an analytical framework from which the core legal principles for sound tax governance can be derived to inform the design of countries’ legal frameworks for administration and tax procedure. It then applies this analytical framework to derive key legal features that should be embedded in laws for tax administration—including additional considerations for semi-autonomous revenue authorities— and tax procedure, to ensure a balance between tax administration powers and adequate taxpayer protections.

Suggested Citation

  • Ms. Lydia E Sofrona & Mr. Christophe J Waerzeggers & Brendan Crowley, 2025. "Strengthening Tax Governance Through Legal Design," IMF Working Papers 2025/017, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:2025/017
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