VITARA Reference Guide: Institutional Governance

This VITARA Reference Guide on Institutional Governance focuses on how tax administrations can be established within the larger structures of governments; manage their legal powers to balance taxpayers' rights and obligations; earn community confidence, support operational integrity, and minimize corruption; and establish internal organizational structures and processes that will enable transparent and effective operations. This guide is divided into five chapters. Chapters 1, 2, and 3 highlight what is meant by institutional governance, the legal status, mandate, and external oversight of tax administrations, complaint handling, and prevention of corruption vulnerabilities. Chapter 4 focuses on the internal governance structures and processes that define how a tax administration is managed. Chapter 5 provides a short summary of the key messages in this guide. It is part of a series of Virtual Training to Advance Revenue Administration (VITARA) reference guides that have been developed based on the content of the VITARA online modules.