The technical note and manual "Sibling Rivalry in the Financial Safety Net," authored by Atilla Arda and Jan Nolte, examines the governance structures essential critical for effective bank resolution and deposit insurance functions. Considering the vulnerabilities exposed during the 2008-09...

Traditional top-down tax gap assessments identify the size of a tax gap, but not its origins. By extracting more granular information from top-down tax gap assessments, and combining this information with compliance risk management (CRM) techniques, it is possible to: improve the accuracy of CRM...

This technical note and manual (TNM) draws lessons from cybersecurity surveys conducted by the Monetary and Capital Markets Department (MCM) to provide advice to central banks, supervisory authorities and policy makers seeking to strengthen cybersecurity of their financial sectors. The TNM...

This note presents the methodology behind the IMF's World Revenue Longitudinal Database, a comprehensive data set that tracks government revenue trends since the early 1990s. With data for 193 countries, including 190 IMF member countries, the World Revenue Longitudinal Database provides...

This technical note offers practical guidance to senior managers and technical staff in Customs administrations for developing a Compliance Improvement Plan (CIP) using an Integrated Risk Management (IRM) approach. It clearly outlines the components of a CIP based on IRM, explains what it...

This guide presents the analytical underpinnings and a manual for the Public Debt Dynamics Tool with Gross Financing Needs (DDT_GFN), an extension of the Public Debt Dynamics Tool (DDT). The DDT projects public debt as percent of GDP under a baseline and alternative scenarios. The DDT_GFN...

All tax administrations seek to maximize the overall level of compliance with tax laws. Compliance improvement plans (CIPs) are a valuable tool for increasing taxpayers' compliance and boosting tax revenue. This note is intended to help tax administrations develop a CIP, by providing guidance on...