VITARA Reference Guide: Reform Management Specific Topics
VITARA Reference Guide: Reform Management Specific Topics

Author: Inter-American Center of Tax Administrations

Publisher: International Monetary Fund

Published: 2024-05-13

Total Pages: 45

ISBN-13:

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This guide is part of a series of Virtual Training to Advance Revenue Administration (VITARA) reference guides that has been developed based on the contents of the VITARA online modules. This reference guide provides practical advice and tips to ensure tax administration reforms are delivered successfully. The guide reviews tools and methods available in the areas of planning, monitoring, and reporting reform programs and projects, risk management, change control, and resolution of issues. It also elaborates on approaches required to resource the reform program with adequate funds, skilled people, information technology, and other assets, and how to manage different tensions that may arise in the process. The guide also helps tax administrations understand what advance preparations are required for upcoming changes and the support mechanisms that need to be in place for successful change management. The guide ends with a chapter on post-implementation evaluation.

VITARA Reference Guide: Reform Management Fundamentals
VITARA Reference Guide: Reform Management Fundamentals

Author: Inter-American Center of Tax Administrations

Publisher: International Monetary Fund

Published: 2024-05-13

Total Pages: 49

ISBN-13:

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This guide is part of a series of Virtual Training to Advance Revenue Administration (VITARA) reference guides that has been developed based on the contents of the VITARA online modules. This reference guide focuses on tax administration reform programs. It explains why reforms are important for tax administrations, and how a tax administration can successfully plan and manage the reform process. It also details who should be involved in a reform, and what management and governance arrangements are needed to ensure reforms are delivered on time, within budget, and of acceptable quality. The guide provides practical guidance to project managers on how to prepare and execute a project plan, outlining the five key phases of a project and the planning documentation required. The guide succinctly presents proven management practices applied by tax administrations across the world in managing their reform programs.

VITARA Reference Guide
VITARA Reference Guide

Author: Inter-American Center of Tax Administrations

Publisher: International Monetary Fund

Published: 2024-09-17

Total Pages: 55

ISBN-13:

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This guide is part of a series of Virtual Training to Advance Revenue Administration (VITARA) reference guides that has been developed based on the contents of the VITARA online modules. This reference guide deals with Human Resource Management (HRM) issues, HRM strategy, and, more generally, human capital in a tax administration. It introduces modern HRM practices for senior leaders of a tax administration including how HRM should be organized within a tax administration, the design of a career path, and adequate remuneration structure for tax administration officials. The guide identifies key areas of effective HRM and some of the supporting principles. It also defines what the function of learning and development is and why it is important for tax administrations. Hot topics such as workforce analysis, culture, values, ethics, HR analytics, training, and knowledge management are also covered.

Energy Subsidy Reform
Energy Subsidy Reform

Author: Mr.Benedict J. Clements

Publisher: International Monetary Fund

Published: 2013-09-13

Total Pages: 390

ISBN-13: 1484339169

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Energy subsidies are aimed at protecting consumers, however, subsidies aggravate fiscal imbalances, crowd out priority public spending, and depress private investment, including in the energy sector. This book provides the most comprehensive estimates of energy subsidies currently available for 176 countries and an analysis of “how to do” energy subsidy reform, drawing on insights from 22 country case studies undertaken by the IMF staff and analyses carried out by other institutions.

Virtual Training to Advance Revenue Administration (VITARA) Reference Guide
Virtual Training to Advance Revenue Administration (VITARA) Reference Guide

Author: International Monetary Fund

Publisher: International Monetary Fund

Published: 2023-03-14

Total Pages: 43

ISBN-13:

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This book is the first in a series of Virtual Training to Advance Revenue Administration (VITARA) reference guides that has been developed based on the contents of the VITARA online modules. This reference guide focuses on how a tax administration can benefit from the application of strategic management: the process of setting long–term objectives, implementing initiatives to achieve them, and measuring their success. Strategic management is a critical planning, communication, and management discipline. A strategically managed tax administration is forward looking and is equipped to respond to challenges arising from a continually changing external environment. This guide is divided into five chapters highlighting key concepts, processes, and good practices relating to the strategic management of a tax administration.

Government Finance Statistics Manual 2014
Government Finance Statistics Manual 2014

Author: Mrs.Sage De Clerck

Publisher: International Monetary Fund

Published: 2015-03-10

Total Pages: 470

ISBN-13: 1498379214

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The 2007–09 international financial crisis underscored the importance of reliable and timely statistics on the general government and public sectors. Government finance statistics are a basis for fiscal analysis and they play a vital role in developing and monitoring sound fiscal programs and in conducting surveillance of economic policies. The Government Finance Statistics Manual 2014 represents a major step forward in clarifying the standards for compiling and presenting fiscal statistics and strengthens the worldwide effort to improve public sector reporting and transparency.

VITARA Reference Guide: Organization
VITARA Reference Guide: Organization

Author: Inter-American Center of Tax Administrations

Publisher: OECD Publishing

Published: 2024-08-29

Total Pages: 47

ISBN-13: 9264947760

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This reference guide on Organization presents the critical features to be considered in designing the organizational arrangements for a tax administration. It sets out the general principles and good practice of organizational design and describes common organizational structures adopted by tax administrations. It is important to note that organizational design is more than changing the organizational chart - it facilitates thinking on how, where, and when work across an organization is done. This guide is divided into six chapters highlighting the framework for organizational design, organizational models, the role of headquarters, field operations, and specialized units as well as the impact of new tax administration responsibilities on organizational design. 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.

Private Finance for Development
Private Finance for Development

Author: Hilary Devine

Publisher: International Monetary Fund

Published: 2021-05-14

Total Pages: 161

ISBN-13: 1513571567

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The Covid-19 pandemic has aggravated the tension between large development needs in infrastructure and scarce public resources. To alleviate this tension and promote a strong and job-rich recovery from the crisis, Africa needs to mobilize more financing from and to the private sector.

What is the Impact of Increased Business Competition?
What is the Impact of Increased Business Competition?

Author: Sónia Félix

Publisher: International Monetary Fund

Published: 2019-12-13

Total Pages: 57

ISBN-13: 1513521519

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This paper studies the macroeconomic effect and underlying firm-level transmission channels of a reduction in business entry costs. We provide novel evidence on the response of firms' entry, exit, and employment decisions. To do so, we use as a natural experiment a reform in Portugal that reduced entry time and costs. Using the staggered implementation of the policy across the Portuguese municipalities, we find that the reform increased local entry and employment by, respectively, 25% and 4.8% per year in its first four years of implementation. Moreover, around 60% of the increase in employment came from incumbent firms expanding their size, with most of the rise occurring among the most productive firms. Standard models of firm dynamics, which assume a constant elasticity of substitution, are inconsistent with the expansionary and heterogeneous response across incumbent firms. We show that in a model with heterogeneous firms and variable markups the most productive firms face a lower demand elasticity and expand their employment in response to increased entry.