The paper provides an overview of revenue administration reforms implemented in Middle Eastern and North African countries over the past decade with IMF assistance. Although reforming tax and customs administration is neither quick nor simple, several countries in the region have embarked on comprehensive programs of reforms to modernize their revenue administration, and encouraging progress has been achieved. Experience shows that there are many challenges to be faced and that critical requirements need to be met, including political commitment, strong leadership, willingness to abandon ineffective practices; and establishment of reform projects with clear mandates, agreed objectives, and realistic timeframes.Taxpayer Segmentation While a functional and integrated approach to tax administration leads to better utilization and deployment of ... that are often cash based, but with possibly less diligent bookkeeping resulting in opportunities to underrecord income and evade tax. ... Services assessed as part of this review include taxpayer registration and the maintenance of related data files, as well as taxpayeranbsp;...
|Title||:||Revenue Administration Reform in Middle Eastern Countries, 1994-2004|
|Author||:||William Joseph Crandall, Jean-Paul Bodin|
|Publisher||:||International Monetary Fund - 2005-10-01|