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The Transition To A Revenue Authority

Author

Listed:
  • JEFFERY HALL
  • Glenn Jenkins

    (Queen's University, Kingston, On, Canada)

Abstract

This report highlights the issues relevant to the process of transition to a revenue authority, and analyzed elements of the implementing legislation for this form of tax administration. A revenue authority’s capacity to improve tax collection is tied to the political and bureaucratic commitment to the language and spirit of its implementing legislation. Hence, coherent legislative provisions lend strength and credibility to the revenue authority and, are an important complement to the reviews of personnel, systems and resource allocation that should also accompany administrative reforms.

Suggested Citation

  • JEFFERY HALL & Glenn Jenkins, 1995. "The Transition To A Revenue Authority," Development Discussion Papers 1995-01, JDI Executive Programs.
    • Handle: RePEc:qed:dpaper:116
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    File URL: https://cri-world.com/publications/qed_dp_116.pdf
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    Citations

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    Cited by:

    1. World Bank, 2005. "The Gambia - Recovering Fiscal Discipline : Public Expenditure Review," World Bank Publications - Reports 8267, The World Bank Group.
    2. Cossio Muñoz, Fernando & Nogales Zabala, Jose Antonio, 2007. "El Ámbito Tributario en Las Relaciones Fiscales Intergubernamentales en Bolivia [Taxation and Intergovernmental Fiscal Relations in Bolivia]," MPRA Paper 91342, University Library of Munich, Germany.

    More about this item

    Keywords

    revenue authority reform; tax systems;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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