Designing Performance: The Semi-Autonomous Revenue Authority Model in Africa and Latin America
During the past decade, diverse developing countries have introduced radical reforms in their collection of taxes. In more than 15 countries, traditional tax departments have been granted the status of semiautonomous revenue authorities (ARAs), whi...
| Main Author: | |
|---|---|
| Format: | Policy Research Working Paper |
| Language: | English en_US |
| Published: |
World Bank, Washington, D.C.
2013
|
| Subjects: | |
| Online Access: | http://documents.worldbank.org/curated/en/2004/10/5215808/designing-performance-semi-autonomous-revenue-authority-model-africa-latin-america http://hdl.handle.net/10986/14224 |
| id |
okr-10986-14224 |
|---|---|
| recordtype |
oai_dc |
| spelling |
okr-10986-142242021-04-23T14:03:21Z Designing Performance: The Semi-Autonomous Revenue Authority Model in Africa and Latin America Taliercio, Robert Jr. ACCOUNTABILITY ACCOUNTANTS ACCOUNTING ADMINISTRATIVE COSTS AUDITORS AUDITS AUTONOMY BEST PRACTICE BOARDS OF DIRECTORS BUDGETING BUREAUCRACIES BUREAUCRACY BUREAUCRATS CENTRAL BANKS CIVIL SERVICE CORPORATE GOVERNANCE DEBT DISCRIMINATION ECONOMIC GROWTH EMPLOYMENT EXTERNALITIES FINANCIAL AUTONOMY FINANCIAL INSTITUTIONS FISCAL ADMINISTRATION HUMAN RESOURCE MANAGEMENT INTERVENTION LATIN AMERICAN MANAGEMENT PROBLEMS MANAGEMENT STRATEGIES MANAGERIAL EFFECTIVENESS MANAGERS MOTIVATION NEGATIVE EXTERNALITIES ORGANIZATIONAL STRUCTURE PENSIONS PERFORMANCE CONTRACTS PERFORMANCE EVALUATION PERFORMANCE INDICATORS PRESENT VALUE PRIVATE SECTOR PUBLIC AGENCIES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR EMPLOYMENT PUBLIC SERVICE PUBLIC SERVICE PROVISION REFORMS REORGANIZATION RESOURCE ALLOCATIONS RETIREMENT REVENUE COLLECTION REVENUE PERFORMANCE SERVICE DELIVERY TAX TAX ADMINISTRATION TAXATION TOP MANAGEMENT TREASURY WAGES WORKERS WORKING CONDITIONS During the past decade, diverse developing countries have introduced radical reforms in their collection of taxes. In more than 15 countries, traditional tax departments have been granted the status of semiautonomous revenue authorities (ARAs), which are designed with a number of autonomy-enhancing features, including self-financing mechanisms, boards of directors with high-ranking public and private sector representatives, and sui generis personnel systems. The author addresses gaps in the public management and tax administration literatures by closely examining ARA reforms in Kenya, Mexico, Peru, South Africa, Uganda, and Venezuela from their inception to the early 2000s. Using the comparative case study method, he tackles three questions. First, what has motivated the wave of ARA reforms over the past decade? The author argues that from a public management perspective, reformers intended to use autonomy to enhance bureaucratic performance in low-capacity public sectors. Second, is there a connection between autonomy and performance? Focusing on revenue collection, compliance management, taxpayer services, human resource management, and administrative costs, the author suggests that autonomy is associated with higher levels of performance. He also makes the case that higher levels of autonomy are associated with higher levels of performance. Third, if there is a connection between autonomy and performance, which specific design features matter most and why? In spite of the popularity of the ARA reform, there is no consensus on best practice in organizational design. The author offers hypotheses based on the cases about why certain designs work better than others, and makes specific recommendations for the next generation of ARA reforms. 2013-06-26T19:36:55Z 2013-06-26T19:36:55Z 2004-10 http://documents.worldbank.org/curated/en/2004/10/5215808/designing-performance-semi-autonomous-revenue-authority-model-africa-latin-america http://hdl.handle.net/10986/14224 English en_US Policy Research Working Paper;No.3423 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Washington, D.C. Publications & Research :: Policy Research Working Paper Publications & Research Africa Latin America & Caribbean |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
ACCOUNTABILITY ACCOUNTANTS ACCOUNTING ADMINISTRATIVE COSTS AUDITORS AUDITS AUTONOMY BEST PRACTICE BOARDS OF DIRECTORS BUDGETING BUREAUCRACIES BUREAUCRACY BUREAUCRATS CENTRAL BANKS CIVIL SERVICE CORPORATE GOVERNANCE DEBT DISCRIMINATION ECONOMIC GROWTH EMPLOYMENT EXTERNALITIES FINANCIAL AUTONOMY FINANCIAL INSTITUTIONS FISCAL ADMINISTRATION HUMAN RESOURCE MANAGEMENT INTERVENTION LATIN AMERICAN MANAGEMENT PROBLEMS MANAGEMENT STRATEGIES MANAGERIAL EFFECTIVENESS MANAGERS MOTIVATION NEGATIVE EXTERNALITIES ORGANIZATIONAL STRUCTURE PENSIONS PERFORMANCE CONTRACTS PERFORMANCE EVALUATION PERFORMANCE INDICATORS PRESENT VALUE PRIVATE SECTOR PUBLIC AGENCIES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR EMPLOYMENT PUBLIC SERVICE PUBLIC SERVICE PROVISION REFORMS REORGANIZATION RESOURCE ALLOCATIONS RETIREMENT REVENUE COLLECTION REVENUE PERFORMANCE SERVICE DELIVERY TAX TAX ADMINISTRATION TAXATION TOP MANAGEMENT TREASURY WAGES WORKERS WORKING CONDITIONS |
| spellingShingle |
ACCOUNTABILITY ACCOUNTANTS ACCOUNTING ADMINISTRATIVE COSTS AUDITORS AUDITS AUTONOMY BEST PRACTICE BOARDS OF DIRECTORS BUDGETING BUREAUCRACIES BUREAUCRACY BUREAUCRATS CENTRAL BANKS CIVIL SERVICE CORPORATE GOVERNANCE DEBT DISCRIMINATION ECONOMIC GROWTH EMPLOYMENT EXTERNALITIES FINANCIAL AUTONOMY FINANCIAL INSTITUTIONS FISCAL ADMINISTRATION HUMAN RESOURCE MANAGEMENT INTERVENTION LATIN AMERICAN MANAGEMENT PROBLEMS MANAGEMENT STRATEGIES MANAGERIAL EFFECTIVENESS MANAGERS MOTIVATION NEGATIVE EXTERNALITIES ORGANIZATIONAL STRUCTURE PENSIONS PERFORMANCE CONTRACTS PERFORMANCE EVALUATION PERFORMANCE INDICATORS PRESENT VALUE PRIVATE SECTOR PUBLIC AGENCIES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR EMPLOYMENT PUBLIC SERVICE PUBLIC SERVICE PROVISION REFORMS REORGANIZATION RESOURCE ALLOCATIONS RETIREMENT REVENUE COLLECTION REVENUE PERFORMANCE SERVICE DELIVERY TAX TAX ADMINISTRATION TAXATION TOP MANAGEMENT TREASURY WAGES WORKERS WORKING CONDITIONS Taliercio, Robert Jr. Designing Performance: The Semi-Autonomous Revenue Authority Model in Africa and Latin America |
| geographic_facet |
Africa Latin America & Caribbean |
| relation |
Policy Research Working Paper;No.3423 |
| description |
During the past decade, diverse
developing countries have introduced radical reforms in
their collection of taxes. In more than 15 countries,
traditional tax departments have been granted the status of
semiautonomous revenue authorities (ARAs), which are
designed with a number of autonomy-enhancing features,
including self-financing mechanisms, boards of directors
with high-ranking public and private sector representatives,
and sui generis personnel systems. The author addresses gaps
in the public management and tax administration literatures
by closely examining ARA reforms in Kenya, Mexico, Peru,
South Africa, Uganda, and Venezuela from their inception to
the early 2000s. Using the comparative case study method, he
tackles three questions. First, what has motivated the wave
of ARA reforms over the past decade? The author argues that
from a public management perspective, reformers intended to
use autonomy to enhance bureaucratic performance in
low-capacity public sectors. Second, is there a connection
between autonomy and performance? Focusing on revenue
collection, compliance management, taxpayer services, human
resource management, and administrative costs, the author
suggests that autonomy is associated with higher levels of
performance. He also makes the case that higher levels of
autonomy are associated with higher levels of performance.
Third, if there is a connection between autonomy and
performance, which specific design features matter most and
why? In spite of the popularity of the ARA reform, there is
no consensus on best practice in organizational design. The
author offers hypotheses based on the cases about why
certain designs work better than others, and makes specific
recommendations for the next generation of ARA reforms. |
| format |
Publications & Research :: Policy Research Working Paper |
| author |
Taliercio, Robert Jr. |
| author_facet |
Taliercio, Robert Jr. |
| author_sort |
Taliercio, Robert Jr. |
| title |
Designing Performance: The Semi-Autonomous Revenue Authority Model in Africa and Latin America |
| title_short |
Designing Performance: The Semi-Autonomous Revenue Authority Model in Africa and Latin America |
| title_full |
Designing Performance: The Semi-Autonomous Revenue Authority Model in Africa and Latin America |
| title_fullStr |
Designing Performance: The Semi-Autonomous Revenue Authority Model in Africa and Latin America |
| title_full_unstemmed |
Designing Performance: The Semi-Autonomous Revenue Authority Model in Africa and Latin America |
| title_sort |
designing performance: the semi-autonomous revenue authority model in africa and latin america |
| publisher |
World Bank, Washington, D.C. |
| publishDate |
2013 |
| url |
http://documents.worldbank.org/curated/en/2004/10/5215808/designing-performance-semi-autonomous-revenue-authority-model-africa-latin-america http://hdl.handle.net/10986/14224 |
| _version_ |
1764430778129711104 |