Author Description

This Technical Note Presents A Toolkit For Implementing A Revenue Authority. This Toolkit Is A Guide With A Series Of Operational Modules Designed To Assist Countries When They Implement A “revenue Authority” To Administer Their Tax And Customs Operations. It Provides A Definition Of Revenue Authority (ra), A Brief History Of The Concept, Terminology, Identification Of Key Research Documents, And A Discussion On Increasing Autonomy In Public Institutions. It Also Presents A Review Of Why Countries Choose The Ra Model For Their Revenue Administration. Maureen Kidd, William Joseph Crandall.