Revenue Administration Autonomy in Tax Administration and the Revenue Authority Model

This technical note focuses on the concept of autonomy and describes why it is important in public administration. There has been a tendency for governments to increase the autonomy of their departments and agencies. The basic principle is that such autonomy can lead to better performance by removin...

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Bibliographic Details
Main Author: Crandall, William Joseph
Format: eBook
Language:English
Published: Washington, D.C. International Monetary Fund 2010
Series:Technical Notes and Manuals
Subjects:
Online Access:
Collection: International Monetary Fund - Collection details see MPG.ReNa
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653 |a Revenue administration 
653 |a Financial administration & public finance law 
653 |a Labour; income economics 
653 |a Semi-autonomous revenue bodies 
653 |a Human capital 
653 |a Public finance & taxation 
653 |a Finance, Public; Law and legislation 
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653 |a Structure and Scope of Government: General 
653 |a Taxation 
653 |a Personal Income and Other Nonbusiness Taxes and Subsidies 
653 |a Human Capital 
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520 |a This technical note focuses on the concept of autonomy and describes why it is important in public administration. There has been a tendency for governments to increase the autonomy of their departments and agencies. The basic principle is that such autonomy can lead to better performance by removing impediments to effective and efficient management while maintaining appropriate accountability and transparency. This note explains how autonomy is relevant for revenue administration and what is the range of autonomy currently practiced. The paper also describes key measures of autonomy in revenue administration