Revenue Administration Functionally Organized Tax Administration

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 differen...

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Bibliographic Details
Main Author: Kidd, Maureen
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
Description
Summary: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
Physical Description:13 pages
ISBN:9781462332380