Understanding revenue administration : results from the second survey of the revenue administration--fiscal information tool /

This paper presents the results of the second round of the Revenue Administration Fiscal Information Tool (RA-FIT) country survey in an aggregated manner for all respondents and by income group. Notwithstanding regional biases and some data quality issues with the sample, broad insights and trends a...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autores principales: Cleary, Duncan (Autor), Crandall, William Joseph (Autor), Masters, Andrew (Andrew Robert Lovell) (Autor, (IMF staff))
Formato: Electrónico eBook
Idioma:Inglés
Publicado: [Washington, D.C.] : International Monetary Fund, [2017]
Colección:Fiscal affairs departmental paper series.
Temas:
Revenue management.
Tax administration and procedure.
Rentabilité > Gestion.
Impôt > Administration et procédure.
BUSINESS & ECONOMICS > Industrial Management.
BUSINESS & ECONOMICS > Management.
BUSINESS & ECONOMICS > Management Science.
BUSINESS & ECONOMICS > Organizational Behavior.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 1. Introduction
  • 2. The RA-FIT Round 2 survey
  • 3. Institutional arrangements
  • 4. Staffing and office networks
  • 5. Taxpayer segmentation
  • 6. Taxpayer registration
  • 7. Return filing
  • 8. Taxpayer service
  • 9. Tax arrears
  • 10. Tax verification/audit
  • 11. Dispute resolution
  • 12. General conclusions.

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