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 arevenue authoritya 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.This Part would also be used to establish the idea that the Commissioner General can delegate his or her powers under the various ... to remove the customs or tax departments from the schedules to certain public service laws, or to add the revenue authority to other schedules. ... In fact, the duration of time from tabling the legislation to its passage ranges from two to six months, depending on the priority assigned by parliament. ... Technical Notes and Manuals 10/08 | 2010 TAble 3.
|Author||:||Maureen Kidd, William Joseph Crandall|
|Publisher||:||International Monetary Fund - 2010-05-20|