000			01555pab a2200181 454500
008			180718b2001 xxu||||| |||| 00| 0 eng d
100			_aDevas, Nick
245			_aRevenue authorities: are they the right vehicle for improved tax administration?
260			_c2001
300			_ap.211-22
362			_aAug
520			_aIt is now well recognised that reforms to tax administration are as important as tax policy changes for overall fiscal reform. One institutional model of tax administration, which has been quite widely adopted in Africa in recent years, is that of the semi-independent Revenue Authority. This approach is based on the executive agency model, widely adopted in the UK and elsewhere, as a way of improving performance of certain governmental functions. This article looks at the arguments for and against the Revenue Authority model, and examines a number of practical issues in the design of such an agency. It draws on the recent experience of Revenue Authorities in a number of countries. It concludes that the Revenue Authority model can offer an appropriate institutional framework for reforming tax administration, particular where low pay rates and rigid civil service systems inhibit effective management. However, Revenue Authorities do not solve all problems, and can only be expected to deliver results if they form part of a wider reform. - Reproduced
650			_aTax administration
700			_aHubbard, Michael
700			_aDelay, Simon
773			_aPublic Administration and Development
909			_a49909
999			_c49909 _d49909