Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

This paper presents the results of the second round of the Revenue Administration Fiscal Information Tool (RA-FIT) country survey in an aggregated manner for all respondents and by income group. Notwithstanding regional biases and some data quality issues with the sample, broad insights and trends are discernible from the data, and the results form part of an evolving series that will continue to develop and grow with the International Survey On Revenue Administration (ISORA), the successor survey to RA-FIT conducted by the IMF in collaboration with the Inter-American Center of Tax Administrations (CIAT), the Intra-European Organisation of Tax Administration (IOTA), and the Organisation for Economic Co-operation and Development (OECD). This paper expands on a previous one, which covered the first round of RA-FIT (Lemgruber and others 2015),1 and aims to allow countries to access information about key measures in revenue administration. Unlike the first paper, this one does not cover issues specific to customs administration but focuses rather on tax administration data.

Macroeconomics --- Public Finance --- Taxation --- Taxation, Subsidies, and Revenue: General --- Personal Income, Wealth, and Their Distributions --- Public finance & taxation --- Personal income --- Revenue administration --- Tax administration core functions --- Administration in revenue administration --- Revenue Administration Fiscal Information Tool (RA-FIT) --- National accounts --- Institutional arrangements for revenue administration --- Revenue --- Income --- Tax administration and procedure --- United States

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

During the past few years, the Fiscal Affairs Department (FAD) has developed the Revenue Administration Fiscal Information Tool (RA-FIT), a tax and customs data gathering initiative. This paper, the first of its kind internationally given the number of countries covered, analyzes the results of the first round of RA-FIT data for 85 countries. It begins the process of making summarized cross-country information available to revenue administrations, in particular in developing economies, to help them improve their performance. Topics covered include performance measurement, institutional arrangements, and core operations of tax and customs administration. RA-FIT is in its second round of data gathering, now via an online portal; these data will be analyzed and in future made available to participating countries and technical assistance partners/donors through an online dissemination platform.

Revenue management --- Tax administration and procedure --- Tax practice --- Tax procedure --- Taxation --- Yield management --- Management --- E-books --- Public Finance --- Taxation, Subsidies, and Revenue: General --- Trade Policy --- International Trade Organizations --- Public finance & taxation --- Sales tax, tariffs & customs duties --- Tax administration core functions --- Revenue administration --- Revenue Administration Fiscal Information Tool (RA-FIT) --- Customs administration core functions --- Administration in revenue administration --- Revenue performance assessment --- Institutional arrangements for revenue administration --- Revenue --- Customs administration --- Dominican Republic