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Cover IMF Working Papers
The Reform of Tax Administration*
Mr. Anthony J. Pellechio and Mr. Vito Tanzi

with tax filing and paying A critical step in tax administration is the prompt detection of taxpayers who fail to submit tax returns (stopfilers) and taxpayers who fail to calculate correctly their tax liability on their tax return or make timely payment (delinquent taxpayers). A key role of tax administration is to ensure that if the taxpayer fails to comply, something is going to happen--a notice will be sent, significant interest and penalties will be applied, and other actions taken. It is important to convey the impression that, in this area, big brother is

Keywords:
WP; taxpayers unit; delinquent taxpayer; taxpayer compliance; administration resource; procedures of the home countries; tax administration of a country; tax administration procedure; tax administration service; tax administrations of the world; VAT taxpayer
Cover IMF Working Papers
The Reform of Tax Administration
Mr. Anthony J. Pellechio and Mr. Vito Tanzi
Tax administration plays a crucial role In determining a country’s real (or effective) tax system. Unfortunately, tax administrations in many countries do not function optimally and distort the intention of tax laws. In order for taxation to have its intended effect on the allocation of resources, the distribution of income, and macroeconomic stability and growth, the tax administration must function effectively and efficiently. This paper addresses tax administration reform by describing briefly the causes for inefficient tax administration, identifying the essential elements of successful reform, and presenting measures to improve the tax administration. The common thread of a reform strategy is to focus administrative resources on problems in the tax collection system through promotion of voluntary taxpayer compliance and adoption of a logical sequence of procedures for efficiently identifying and handling instances of noncompliance.
Keywords:
WP; taxpayers unit; delinquent taxpayer; taxpayer compliance; administration resource; procedures of the home countries; tax administration of a country; tax administration procedure; tax administration service; tax administrations of the world; VAT taxpayer; way taxpayer; goal of tax administration reform; reform of the tax administration; taxpayer transaction; Tax administration core functions; Tax collection; Value-added tax; Income tax systems