This page is dedicated to IMF capacity development and analytical activities on tax and customs administration (together often called revenue administration).

The IMF’s tax and customs administration program is designed to support countries in improving their tax and customs administration arrangements based on international good practices. To achieve this, the program focuses on a comprehensive range of issues that includes both management and governance arrangements, and the processes and systems that drive operational performance. In some cases, Medium-Term Revenue Strategies (MTRS) are developed to integrate various technical and governance aspects of tax system reforms.

Our Leadership

  • Debra Adams
    Debra Adams

    Division Chief Revenue Administration Division 1

    Asia and the Pacific, Europe, the Middle East, Central Asia and North Africa

  • Margaret Cotton
    Margaret Cotton

    Deputy Division Chief Revenue Administration 1

  • Andrew Kazora Okello
    Andrew Kazora Okello

    Deputy Division Chief Revenue Administration 1

  • Andrea Lemgruber
    Andrea Lemgruber

    Division Chief Revenue Administration Division 2

    Sub-Saharan Africa and Western Hemisphere

  • Andrew Masters
    Andrew Masters

    Deputy Division Chief Revenue Administration 2

  • Rebecca Sparkman
    Rebecca Sparkman

    Deputy Division Chief Revenue Administration 2

Core Topics

Current Issues

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Suggested Starter Resources & Training

Core Topics

  • TADAT
  • Tax and Customs Administration Management and Governance

    This section contains documents that examine management and governance arrangements in tax and customs administrations.

    Good management and governance are required both for the control of operational results, and for successfully developing and implementing reform programs. This section also covers other important areas such as risk management, organizational issues, and information technology and data management.

Books
Conferences
Country and Regional Reports
Notes
Special Series
Speeches
Technical Notes
Departmental Papers
Event Webcasts
Working Papers
  • Tax Administration
  • Tax Administration

    This section covers content related to core functions of tax administrations.

    Core functions are the operational activities that must be undertaken for tax administrations to deliver on their mandates effectively. Key functions include taxpayer registration, filing and payment of taxes, refunds, taxpayer services, audit, and dispute resolution.

  • Customs Administration
  • Customs Administration

    This section coverstax and content related to core functions of customs administrations.

    Core functions are the operational activities that must be undertaken for customs administrations to deliver on their mandates effectively. Key activities include customs clearance procedures and trade facilitation, cargo management and diversion control, post clearance audit (PCA), and anti-smuggling programs as well as enforcement of customs.

Current Issues

All tax and customs administrations operate in dynamic and multi-dimensional environments and need to be responsive to the changing demands of these environments. To maintain currency and relevance, the IMF tax and customs program is supported by analytical work to identify emerging issues, such as international taxation, the COVID-19 crisis, gender equality, and digitalization, and propose solutions to address associated challenges.

  • COVID
  • COVID-19

    This section contains guidance on business continuity and revenue mobilization to counter the adverse effects of the COVID-19 crisis.

    Revenue mobilization in many countries has been seriously impacted by the COVID 19 pandemic and its social and economic effects. In addition to ensuring business continuity to continue serving the taxpayer population, revenue administrations need to respond quickly and effectively to recover the losses in revenue collection as an urgent priority.

  • Digitalization
  • Digitalization

    This section covers digitalization topics such as use of technology in revenue administration.

    By improving the way that revenue administration functions are carried out, digitalization reduces the burden on taxpayers by simplifying procedures and enhancing service delivery, allows for more effective compliance measures through data collection and matching, and improves governance by reducing arbitrary interactions between taxpayers and tax officials. Revenue administrations that have embraced the use of technology have reported improvements in collections and efficiency in operations. At the same time, advances in technology provide both challenges and opportunities in all areas of revenue administration.

  • International Taxation
  • International Taxation

    This section provides access to resources geared at strengthening administrative capacity to manage international tax risks.

    Many countries are experiencing challenges in effectively addressing international tax risks. Complex international tax rules, exacerbated by challenges presented by the digital economy, create the need for a comprehensive approach to strengthening revenue administration capacity to manage international tax risks.

  • Gender
  • Gender

    This section is dedicated to content about gender and revenue administration.

    The link between gender equality and the tax system is increasingly a subject of study and research. This section provides links to the Fund’s work that can further discussion on what revenue administration can do to enhance gender responsive taxation. The gender section also includes presentations from the recent webinar of IMF FAD, Introduction to Gender and Revenue Administration. The webinar provided participants with a solid introduction to gender and Revenue Administration issues. Presenters shared insights on IMF FAD’s recent gender work, drawing on the forthcoming technical note, Gender and Revenue Administration – Principles and Practices.

  • Climate Change
  • Climate Change

    This section is dedicated to content that concerns the administration of various taxes implemented to tackle climate change.

    Tax administrations need to be prepared to collect various green and carbon taxes and administer new fiscal programs and incentives that governments are increasingly introducing to reduce the adverse effects of climate change.

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Can’t Find What You’re Looking For?

If you have any questions about the IMF’s work in the revenue domain, please contact us.

revenueportal@IMF.org