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This technical note describes measuring performance in tax administration. Performance measurement is an ongoing process of ascertaining how well, or how poorly, an organization is achieving its goals and objectives. It involves the continuous collection of data on progress made in this regard. Performance indicators, or measures, are developed as standards for assessing the extent to which these objectives are achieved. This note explains key features of performance management and performance measurement. It outlines how tax administrations can apply performance management at the strategic level. Key tasks in implementing a performance management system are also described.

Public Finance --- Taxation --- Structure and Scope of Government: General --- Structure, Scope, and Performance of Government --- Taxation, Subsidies, and Revenue: General --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Business Taxes and Subsidies --- Public Administration --- Public Sector Accounting and Audits --- Public finance & taxation --- Management accounting & bookkeeping --- Tax administration core functions --- Strategic planning for revenue administration --- Operational planning for revenue administration --- Key performance indicators in revenue administration --- Tax audits --- Revenue administration --- Public financial management (PFM) --- Tax administration and procedure --- Revenue --- Tax auditing --- Canada

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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.

Labor --- Public Finance --- Taxation --- Taxation, Subsidies, and Revenue: General --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Business Taxes and Subsidies --- Trade Policy --- International Trade Organizations --- Employment --- Unemployment --- Wages --- Intergenerational Income Distribution --- Aggregate Human Capital --- Aggregate Labor Productivity --- Public finance & taxation --- Sales tax, tariffs & customs duties --- Labour --- income economics --- Semi-autonomous revenue bodies --- Revenue administration --- Tax administration core functions --- Customs administration core functions --- Public employment --- Institutional arrangements for revenue administration --- Revenue --- Tax administration and procedure --- Customs administration --- Economic theory --- Canada --- Income economics

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Revenue authorities (RAs) have been adopted by some countries as an alternative delivery model for improved revenue administration. They are sometimes seen as a possible solution to problems such as low rates of tax compliance, ineffective tax administration staff, and corruption. The paper discusses RAs as a governance model, from the perspective of revenue administration and the almost universal desire to improve performance and compliance with the law. It compiles and analyses features of the model, examines reasons why revenue authorities were established, and explores the extent to which countries have evaluated the success of the model. It also assesses countries' own perceptions about how this model may have contributed to tax administration reform. Further, the paper discusses data collection difficulties in carrying out an assessment using econometric analysis, and the problem of attributing changes in performance to a particular governance model. The paper concludes that while there are subjective perceptions among countries with revenue authorities that their model has led to improved revenue administration and has spurred modernization, there is no objective analysis that countries with RAs have performed better in this regard than countries without RAs.

Electronic books. -- local. --- Revenue -- Accounting. --- Tax administration and procedure. --- Commerce --- Business & Economics --- Accounting --- Revenue --- Accounting. --- Tax practice --- Tax procedure --- Revenue recognition --- Taxation --- Labor --- Public Finance --- Taxation, Subsidies, and Revenue: General --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Business Taxes and Subsidies --- Human Capital --- Skills --- Occupational Choice --- Labor Productivity --- Trade Policy --- International Trade Organizations --- Public finance & taxation --- Labour --- income economics --- Sales tax, tariffs & customs duties --- Revenue administration --- Tax administration core functions --- Human capital --- Human resources in revenue administration --- Customs administration core functions --- Tax administration and procedure --- Customs administration --- Canada --- Income economics

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The International Survey on Revenue Administration (ISORA) collects tax administration data from national or federal tax administrations. It surveys tax administration operations and other characteristics based on common questions and definitions agreed by four international organizations: the Inter-American Center of Tax Administrations (CIAT), the International Monetary Fund (IMF), the Intra-European Organisation of Tax Administrations (IOTA), and the Organisation for Economic Co-operation and Development (OECD). These four Parties signed a Memorandum of Understanding (MOU) governing the administration and management of this worldwide survey. This publication presents the results of the International Survey on Revenue Administration (ISORA) 2018, encompassing responses from 159 national or federal tax administrations spanning profile information, performance, and practices in fiscal years 2018 and 2019. For ISORA 2018, the ISORA Parties partnered with the Asian Development Bank (ADB) to provide assistance to its members who were participating in the survey.

Fiscal policy. --- Taxation. --- Spendings tax. --- Business Taxes and Subsidies --- Fiscal policy --- International institutions --- International Survey on Revenue Administration (ISORA) --- Large taxpayer office --- Political economy --- Public finance & taxation --- Public Finance --- Revenue administration --- Revenue performance assessment --- Revenue --- Spendings tax --- Structure, Scope, and Performance of Government --- Tax administration and procedure --- Tax administration core functions --- Taxation and Subsidies: Other --- Taxation --- Taxation, Subsidies, and Revenue: General --- Taxes --- Value-added tax --- Korea, Republic of