Revenue Administration: Functionally Organized Tax Administration

Maureen Kidd

No 2010/010, IMF Technical Notes and Manuals from International Monetary Fund

Abstract: 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.

Keywords: TNM; administration; tax; management; tax administration; headquarters; tax organization; organization model; function-based organization; policy direction; oversight; management direction; field organization; IT platform; organization structure; organization structure of tax organization; tax administration function; tax administration benefit; tax operations policy; tax administration system; tax administration organization; operations policy; Tax administration core functions; Functional organization; Tax type organization; Administration in revenue administration; Auditing (search for similar items in EconPapers)
Pages: 13
Date: 2010-06-11
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Citations: View citations in EconPapers (7)

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