« The Platform Approach in PFM Reform – Positive for Cambodia so far, but not necessarily the magic bullet for all countries | Main | Implementing a Financial Management Information System in a Fragile State Context – Afghanistan’s Successful Experience »

July 16, 2010

Functionally Organized Tax Administration

Posted by Maureen Kidd

Function
What is meant by the term function-based organization? What are the key components of a function-based organization in tax administration, and what are its advantages? What is the current experience in the use of function-based organizational structures?

TNM/10/10 provides guidance on the development of the organizational approach to tax administration. It describes the use of a function-based organization structure rather than an organization based on business product or type of customer. This kind of structure is predicated on the idea that efficiency can be optimized by grouping together similar activities executed by employees with related skills and specialties. It discusses the importance of distinguishing between the headquarters policy responsibilities and field operational activities.

The technical note sets out the components of a typical function-based organization for tax administration and lists a number of advantages in implementing this approach: greater uniformity; improved compliance; simpler administration; better resource management; and improved integrity.

The note also describes how the function-based organization works in practice and how management direction is provided in a function-based administration.

Note: The posts on the IMF PFM Blog should not be reported as representing the views of the IMF. The views expressed are those of the authors and do not necessarily represent those of the IMF or IMF policy.

TrackBack

TrackBack URL for this entry:
http://www.typepad.com/services/trackback/6a00e54ef0059588340133f21e5084970b

Listed below are links to weblogs that reference Functionally Organized Tax Administration:

Comments

Verify your Comment

Previewing your Comment

This is only a preview. Your comment has not yet been posted.

Working...
Your comment could not be posted. Error type:
Your comment has been saved. Comments are moderated and will not appear until approved by the author. Post another comment

The letters and numbers you entered did not match the image. Please try again.

As a final step before posting your comment, enter the letters and numbers you see in the image below. This prevents automated programs from posting comments.

Having trouble reading this image? View an alternate.

Working...

Post a comment

Comments are moderated, and will not appear until the author has approved them.

Back to top of page
©2007 IMF. All Rights Reserved. About Us | Terms of Use