more than 15 countries, traditional tax departments have been granted the status of semiautonomous revenue authorities … gaps in the public management and tax administration literatures by closely examining ARA reforms in Kenya, Mexico, Peru …

ago to introduce the Value-Added Tax (VAT) and create a new Revenue Authority (RA) focused on improved compliance are … fees and tax administration to ensure they are in line with both Swaziland's unique policy context and sound economic … countries as offering the same tax benefits and to facilitate the seamless launch of the RA with the benefit of the necessary …

Ghana's tax collection is low compared with other lower middle-income countries. Non-compliance of tax payments is an … from experiences in other countries, this report proposes potential interventions that could improve tax compliance …

by the Ministry of Finance of the Czech Republic in January 2008 and examined the key issues for the merger of tax and …

the merger of the Tax and Customs Administrations, and with an eye on the eventual integration of the collection of social … Government's draft plan for tax and customs merger. Volume II does a preliminary assessment of the issues relating to integrating … collection of social contributions within the tax administration.The assessment of the Government's plan in this report is …

voluntary tax compliance by reducing the costs incurred by taxpayers to comply with their tax obligation. Promoting voluntary … administrations, either by merging tax and customs administration, or by unifying collection of tax and social security contributions … that the contact between the tax office and the taxpayer is no longer physical but virtual, thanks to the extensive use of …