Revenue Administration Handbook
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Date
2024
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Publisher
International Bank for Reconstruction and Development / The World Bank
Abstract
Revenue Administration Handbook aims to provide a comprehensive view of all aspects involving tax and customs administrations, starting from tax policy considerations that affect administrative functions (chapter 1). There is a broad consensus on the existence of strong linkages between tax policy and tax administration. The best tax design needs to be implemented to achieve a fair and consistent application of tax laws. Conversely, a modern and effective tax administration needs a coherent and consistent set of laws to achieve its goals. Among the topics covered in the first chapter and its appendixes, taxpayer segmentation is vital to allocate the scarce resources of revenue bodies more efficiently and to effectively control compliance. Similarly, presumptive taxation may prove useful when the treatment and analysis of the real tax base entail a high degree of complexity. This involves an interesting question that consists of establishing the extent to which presumptions can contribute to the simplification of tax administration without fundamentally altering or substituting the essence of their respective tax bases and the original nature of the tax itself. This chapter concludes with a discussion of nontechnical drivers, reflecting the fact that before designing tax reform and a tax project to support the reform, it is important to understand the political economy context, the institutional environment, and taxpayer morale.
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Keywords
Revenue administration, Tax policy, Tax administration, Customs administration, Taxpayer services