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Budget Execution: Revenue Management

 

 

International Good Practices and Reference Models

Good Practices in Revenue Estimating: This guide is prepared by the National Association of State Budget Officers for Governors that includes ten practices to improve revenue estimates. It focuses on the estimating process and on gaining consensus when developing both economic forecasts and revenue estimates.  The intent is to suggest some practices that may reduce the uncertainty associated with the revenue estimate.

Revenue Authorities (RAs) and Taxation in Sub-Saharan Africa - A Concise Review of Recent Literature for the Investment, Competition and Enabling Environment Team: This paper was produced to better inform DFID’s team who are leading a project study on the business impact of RAs in Sub-Saharan Africa. 

Revenue Authorities - Issues and Problems in Evaluating Their Success (Prepared by IMF):  The paper discusses RAs as a governance model, from the perspective of revenue administration and the almost universal desire to improve performance and compliance with the law. It compiles and analyses features of the model, examines reasons why revenue authorities were established, and explores the extent to which countries have evaluated the success of the model. It also assesses countries’ own perceptions about how this model may have contributed to tax administration reform.

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Guidance and Tips

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Country Case Studies and Lessons Learnt

Reforming Revenue Administration - Lessons from Experience (Produced by the School of Public Policy, The University of Birmingham, UK): This study reviews the experience of DFID-funded projects to support revenue administration in Africa against wider international experience to determine lessons for future work in this field.

Enhancing Local Government Revenue Raising Capacity in Belarus (Published by the Institute of Economy, Byelorussian Academy of Science): This paper studies the structure of revenue management system in Belarus, how it is formed and functions. The paper then discusses some the possibilities of enhancing the capacity of the local revenue offices for fiscal sustainability and democratic accountability.

Commodity Revenue Management - India’s Rapeseed/Mustard Oil Sector (Published by the International Institute for Sustainable Development): This study is divided into three sections. Section 1 introduces the rapeseed/mustard oil sector, highlighting its importance to the Indian economy. Section 2 discusses the national revenue management of the rapeseed/mustard oil sector, and Section 3 provides recommendations for improving and stabilizing the earnings of the government and farm sector from rapeseed/mustard oil sector in India.

Tobacco Revenue Management - Malawi Case Study (Published by the International Institute for Sustainable Development): The first section of the paper examines the extent of Malawi’s dependence on tobacco and the crop’s persistent price fluctuations. The second section details approaches used within the country to stabilize tobacco revenues, before concluding in section three with recommendations for moving forward.

Local Government Revenue Forecasting - The California County Experience (Published by San Jose State University): This article seeks to: (1) identify forecasting techniques used to estimate the taxable sales in California counties; (2) analyze which of these produces the most accurate estimate; (3) document what prevented officials from using the most accurate forecasting technique in California counties; and (4) determine what forecasting approach would work best for individual counties.

Revenue Authorities (RAs) and Taxation in Sub-Saharan Africa - A Concise Review of Recent Literature for the Investment, Competition and Enabling Environment Team: This paper was produced to better inform DFID’s team who are leading a project study on the business impact of RAs in Sub-Saharan Africa. 

A Practical Guide - Are Semi-Autonomous Revenue Authorities the Answer to Tax Administration Problems in Developing Countries? (Prepared by Arthur J. Mann of Development Alternatives, Inc. with the Georgia State University and the Boston Institute for Developing Economies): This publication was produced for review by the United States Agency for International Development, which describes and analyzes the experiences of Peru, Tanzania, Guatemala, Ecuador, and the Municipality of Lima. that have adopted the growing trend toward establishing semi-autonomous revenue authorities (SARAs) to administer tax collections.

Revenue Authorities - Issues and Problems in Evaluating Their Success (Prepared by IMF): The paper discusses RAs as a governance model, from the perspective of revenue administration and the almost universal desire to improve performance and compliance with the law. It compiles and analyses features of the model, examines reasons why revenue authorities were established, and explores the extent to which countries have evaluated the success of the model. It also assesses countries’ own perceptions about how this model may have contributed to tax administration reform.

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Other Reference Materials

Revenue Authorities (RAs) and Taxation in Sub-Saharan Africa - A Concise Review of Recent Literature for the Investment, Competition and Enabling Environment Team: This paper was produced to better inform DFID’s team who are leading a project study on the business impact of RAs in Sub-Saharan Africa. 

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