This technical note describes need of conceptual design as a critical element of a government financial management information system project. Governments are increasingly turning to computerized financial management systems to help them respond to the demand for better information. This note...

This technical note analyzes the health care spending issues in advanced economies. Both public and total health spending have increased substantially in advanced countries. Total health spending increased by more than 6 percentage points of GDP in the Organization for Economic Cooperation and...

This technical note describes the importance of a taxpayer compliance program. Improving tax compliance requires long-term reform efforts, beginning with strengthening the organization and management of the revenue agency, implementing robust collection systems, and building capacity in core tax...

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....

This technical note focuses on the concept of a shadow economy and explains its main characteristics. Although a shadow economy is acknowledged by all G-20 countries as a major and enduring revenue risk, by its nature the size of a shadow economy is difficult to measure. Sweden, however,...

This technical note analyzes tax administration in small economies. Choosing the right organization structure is a key component of any program of tax administration reform and modernization. It creates a solid platform from which all other enhancements can follow. Organizations and agencies...