MODERNIZATION OF TAX ADMINISTRATIONS:REVENUE BOARDS AND PRIVATIZATION AS INSTRUMENTS FOR CHANGE

The Proposed model for the administration of taxes is based on the idea that the tax administration must collect the revenue as specified in the law with a high degree of integrity, while rendering better service to the citizen. In other words, it must consider not just administrative costs but also compliance costs. To achieve such objectives, we need to apply the principles and methods of modern management to assist us in the delivery of these administrative services.