000			01476pab a2200181 454500
008			180718b2009 xxu||||| |||| 00| 0 eng d
100			_aJoshi, Anuradha
245			_aAutonomy or organisation? Reforms in the Ghanaian internal revenue service
260			_c2009
300			_ap.289-302.
362			_aOct
520			_aAutonomous Revenue Authorities (ARAs) have recently become a popular organisational reform to improve revenue collection in developing countries. The success of ARAs is commonly attributed to `autonomy' which reduces political interference, and increases financial independence and managerial freedom. This article examines the case of the Ghanaian ARA - the Internal Revenue Service and argues that its strong performance is the result of not `autonomy', but other more nuts and bolts reforms, specifically: (a) strategies designed to direct the focus of the IRS to different taxpayer segments, particularly the informal sector and (b) significant attempts to bring the tax administration closer to the taxpayer through decentralisation and improved taxpayer services. To the extent that autonomy enables ARAs to undertake these other reforms it forms an important piece of the picture, however, they do not require autonomy - they could well be adopted under traditional tax administrations. - Reproduced.
650			_aPublic finance
700			_aAyee, Joseph
773			_aPublic Administration and Development
908			_aN
909			_a84092
999			_c84092 _d84092