Revenue Administration: Autonomy in Tax Administration and the Revenue Authority Model
Author | : William Joseph Crandall |
Publisher | : INTERNATIONAL MONETARY FUND |
Total Pages | : 18 |
Release | : 2010-06-18 |
ISBN-10 | : 1462353568 |
ISBN-13 | : 9781462353569 |
Rating | : 4/5 (569 Downloads) |
Download or read book Revenue Administration: Autonomy in Tax Administration and the Revenue Authority Model written by William Joseph Crandall and published by INTERNATIONAL MONETARY FUND. This book was released on 2010-06-18 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.