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Ms. Maureen Kidd
This technical note analyzes the functionally organized tax administration. The organization structure of tax organizations has evolved considerably over time. From organization structures based on type of tax, to those based on function, to those based on the type of taxpayer, economies of different sizes and at different stages of development have attempted different kinds of organizational reform. This note explains why the choice of an organizational model is so important. The paper also describes key components of a function-based organization.
International Monetary Fund
This technical note analyzes tax administration in small economies. Choosing the right organization structure is a key component of any program of tax administration reform and modernization. It creates a solid platform from which all other enhancements can follow. Organizations and agencies involved in providing advice to governments on modern tax administration have developed principles that should drive decisions on organization structure. This note describes the general principles of tax administration organization. Characteristics of tax administration in small and microeconomies are also elaborated.
Mr. David Amaglobeli, Mr. Valerio Crispolti, Ms. Era Dabla-Norris, Pooja Karnane, and Florian Misch
This paper describes a new, comprehensive database of tax policy measures in 23 advanced and emerging market economies over the last four decades. We extract this information from more than 900 OECD Economic Surveys and 37,000 tax-related news from the International Bureau of Fiscal Documentation using text-mining techniques. The innovation of this dataset lies in its granularity: changes in the rates and bases of personal and corporate income taxes, value added and sale taxes, social security contributions, excise, and property taxes are systematically documented. In addition, the database provides information on the announcement and implementation dates, whether the measures represent major changes, are part of a broader tax package, and phased in over several years. The paper also presents a range of stylized facts suggesting that information from this database is useful to deepen the analysis of tax policy changes for research and policy purposes.
Ms. Maureen Kidd

Function-Based Organization In Tax Administration? Many countries have adapted the principles of a function-based organization to the core business of tax administration. In essence, a function-based tax administration organizes its work in logical groupings of core functions that encompass all taxes for which the administration is responsible. This approach allows for the standardization of common work (versus different approaches that could be taken for each different tax in a tax-type organization) and simplifies the relationship between the tax administration and

Mr. Jack Calder

natural resource revenue. There is still the question of how natural resource revenue administration should be organized within the tax department (or departments), which calls for cooperation and the exchange of information with other agencies. Those issues are discussed later, but in general they can be more satisfactorily resolved where the tax department has overall responsibility for natural resource revenue administration. Fragmented Administration For natural resources, tax-type organization remains common. For general taxation there has been a

Mr. Jean-Paul Bodin and William Joseph Crandall
The paper provides an overview of revenue administration reforms implemented in Middle Eastern and North African countries over the past decade with IMF assistance. Although reforming tax and customs administration is neither quick nor simple, several countries in the region have embarked on comprehensive programs of reforms to modernize their revenue administration, and encouraging progress has been achieved. Experience shows that there are many challenges to be faced and that critical requirements need to be met, including political commitment, strong leadership, willingness to abandon ineffective practices; and establishment of reform projects with clear mandates, agreed objectives, and realistic timeframes.
Mr. Jean-Paul Bodin and William Joseph Crandall

Algeria) are planning to establish one. Other segmentation—medium-size and small taxpayers. It is now widely recognized that a function-based organization is more effective than a tax-type organization. Additionally, a recent trend in several countries is to also orient the tax administration organization around key segments of the taxpayers. These countries have established special offices and/or programs to deal with specific segments of taxpayers, such as large taxpayers, medium-size businesses, and small enterprises and individuals. 19 In these countries, the

Mr. David Kloeden
Despite positive but mixed progress over two decades, most lower income African countries need to enhance their low tax-to-GDP ratios by mobilizing domestic resources to complement debt relief, donor aid and to achieve the MDG and poverty reduction objectives. With these goals in mind, most African countries have undertaken revenue administration reforms and from the early 1990s, 16 of 19 Anglophone Africa countries established some form of revenue authority (RA) for greater governance, financing, and workforce autonomy. Changes in governance and HR practices are evident, but has revenue administration improved overall? Capacity limitations and integrity issues persist. The introduction of VAT heralded self-assessment, but in most instances without being integrated with income tax administration. Rather, VAT administration was assigned to a separate department. Special units for large taxpayers are now common following initial challenges, but programs for other taxpayer segments are still emerging.
Mr. David Kloeden

recently begun to reach its true potential as separate “tax typeorganizational impediments are eliminated, but complicated in a few cases where separate integrated organizations have been created for large and nonlarge taxpayers, respectively. The new environment of integrated tax administration recognizes segmentation beyond just large taxpayers. To this end, special regimes are increasingly being instituted for small- and micro-size taxpayers, leaving the VAT and “normal” income tax regimes to medium and larger taxpayers who can cope with more demanding accounting

International Monetary Fund
This Report assesses the Observance of Standards and Codes on Fiscal Transparency for Lebanon. There appears to be insufficient public understanding of, or interest in, the critical need for sustained fiscal reforms. The government’s program of reform needs to be based on more analysis, including a clearly articulated vision of what the strengths and problems are. The successful implementation of medium-term objectives requires a revamping of the way the government plans, executes, and assumes responsibility for its actions, hence of all elements of budget preparation and execution.