Thinking Strategically about Revenue Administration Reform : The Creation of Integrated, Autonomous Revenue Bodies

Over the past two decades, two trends in tax administration reform have emerged – granting increased autonomy to tax administrations and establishing a unified integrated revenue authority (IRA) charged with administering both tax and customs laws and, in some cases, social security. This paper re...

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Main Authors:	Junquera-Varela, Raul Felix, Awasthi, Rajul, Balabushko, Oleksii, Nurshaikova, Alma
Format:	Working Paper
Language:	English
Published:	World Bank, Washington, DC 2019
Subjects:	TAX ADMINISTRATION REVENUE AUTHORITY REVENUE MOBILIZATION TAX ADMINISTRATION REFORM ANTICORRUPTION
Online Access:	http://documents.worldbank.org/curated/en/940661576565536211/Thinking-Strategically-about-Revenue-Administration-Reform-The-Creation-of-Integrated-Autonomous-Revenue-Bodies-Policy-Note http://hdl.handle.net/10986/33079

id	okr-10986-33079
recordtype	oai_dc
spelling	okr-10986-330792021-05-25T09:30:59Z Thinking Strategically about Revenue Administration Reform : The Creation of Integrated, Autonomous Revenue Bodies Junquera-Varela, Raul Felix Awasthi, Rajul Balabushko, Oleksii Nurshaikova, Alma TAX ADMINISTRATION REVENUE AUTHORITY REVENUE MOBILIZATION TAX ADMINISTRATION REFORM ANTICORRUPTION Over the past two decades, two trends in tax administration reform have emerged – granting increased autonomy to tax administrations and establishing a unified integrated revenue authority (IRA) charged with administering both tax and customs laws and, in some cases, social security. This paper reviews the theory and practice of these revenue administration models and synthesizes lessons learned from the World Bank’s engagement with clients in recent years. The paper looks at several case studies across the world on the reform design as well as results of integration or increased autonomy. Semi-autonomous and integrated revenue administration models have the potential to bring crucial improvements to the efficiency and effectiveness of tax administration. The implementation shows both successes and challenges. The paper concludes with listing pre-conditions for these reforms including need for comprehensive approach of combining increased autonomy with improved administration processes and anticorruption efforts; importance of building collation of all revenue bodies prior to integration; and focus on non-revenue collecting functions of customs administration. 2019-12-23T20:52:13Z 2019-12-23T20:52:13Z 2019-11 Working Paper http://documents.worldbank.org/curated/en/940661576565536211/Thinking-Strategically-about-Revenue-Administration-Reform-The-Creation-of-Integrated-Autonomous-Revenue-Bodies-Policy-Note http://hdl.handle.net/10986/33079 English Governance Discussion Paper,no. 4; CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Publications & Research Publications & Research :: Working Paper Bulgaria Kazakhstan Kenya Mozambique Peru South Africa Uganda
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English
topic	TAX ADMINISTRATION REVENUE AUTHORITY REVENUE MOBILIZATION TAX ADMINISTRATION REFORM ANTICORRUPTION
spellingShingle	TAX ADMINISTRATION REVENUE AUTHORITY REVENUE MOBILIZATION TAX ADMINISTRATION REFORM ANTICORRUPTION Junquera-Varela, Raul Felix Awasthi, Rajul Balabushko, Oleksii Nurshaikova, Alma Thinking Strategically about Revenue Administration Reform : The Creation of Integrated, Autonomous Revenue Bodies
geographic_facet	Bulgaria Kazakhstan Kenya Mozambique Peru South Africa Uganda
relation	Governance Discussion Paper,no. 4;
description	Over the past two decades, two trends in tax administration reform have emerged – granting increased autonomy to tax administrations and establishing a unified integrated revenue authority (IRA) charged with administering both tax and customs laws and, in some cases, social security. This paper reviews the theory and practice of these revenue administration models and synthesizes lessons learned from the World Bank’s engagement with clients in recent years. The paper looks at several case studies across the world on the reform design as well as results of integration or increased autonomy. Semi-autonomous and integrated revenue administration models have the potential to bring crucial improvements to the efficiency and effectiveness of tax administration. The implementation shows both successes and challenges. The paper concludes with listing pre-conditions for these reforms including need for comprehensive approach of combining increased autonomy with improved administration processes and anticorruption efforts; importance of building collation of all revenue bodies prior to integration; and focus on non-revenue collecting functions of customs administration.
format	Working Paper
author	Junquera-Varela, Raul Felix Awasthi, Rajul Balabushko, Oleksii Nurshaikova, Alma
author_facet	Junquera-Varela, Raul Felix Awasthi, Rajul Balabushko, Oleksii Nurshaikova, Alma
author_sort	Junquera-Varela, Raul Felix
title	Thinking Strategically about Revenue Administration Reform : The Creation of Integrated, Autonomous Revenue Bodies
title_short	Thinking Strategically about Revenue Administration Reform : The Creation of Integrated, Autonomous Revenue Bodies
title_full	Thinking Strategically about Revenue Administration Reform : The Creation of Integrated, Autonomous Revenue Bodies
title_fullStr	Thinking Strategically about Revenue Administration Reform : The Creation of Integrated, Autonomous Revenue Bodies
title_full_unstemmed	Thinking Strategically about Revenue Administration Reform : The Creation of Integrated, Autonomous Revenue Bodies
title_sort	thinking strategically about revenue administration reform : the creation of integrated, autonomous revenue bodies
publisher	World Bank, Washington, DC
publishDate	2019
url	http://documents.worldbank.org/curated/en/940661576565536211/Thinking-Strategically-about-Revenue-Administration-Reform-The-Creation-of-Integrated-Autonomous-Revenue-Bodies-Policy-Note http://hdl.handle.net/10986/33079
_version_	1764477927429242880

Thinking Strategically about Revenue Administration Reform : The Creation of Integrated, Autonomous Revenue Bodies

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