Workshop on Enhancing Value-Added Tax Administration

Experts from International Monetary Fund and Organisation for Economic Co-operation and Development discussed key issues and challenges confronting revenue bodies of developing economies on value-added tax administration, and how these issues are addressed by advanced economies in the region and globally. Tax officials from East and Southeast Asia participated in the discussion.

International Survey on Revenue Administration

The International Survey on Revenue Administration (ISORA) is a survey of revenue administration performance-related data conducted by the IMF in collaboration with the Inter-American Center of Tax Administrations, the Intra-European Organisation of Tax Administration, and the Organisation for Economic Co-operation and Development. This presentation provides an update on the development and expansion of ISORA, including the most recent survey for 2016 and ADB’s role in the survey.

Revenue Administration: GAP Analysis Program

The International Monetary Fund’s Revenue Administration Gap Analysis Program (RA-GAP) is a systematic evaluation of a revenue administration’s operations designed to assess their effectiveness in collecting taxes, with a focus on value-added tax. The ultimate goal of the assessment is to be able to estimate the “tax gap.” Explore the RA-GAP process in detail and learn what an RA-GAP study provides for a tax administration.

Tax Policy Assessment Framework

Designed for wide public consumption, the Tax Policy Assessment Framework (TPAF) developed by the International Monetary Fund and World Bank is a framework for systematic and consistent assessments of all major tax sources. The goal is to provide solid analytical basis for design of policy options, which can be used by providers of technical assistance and country officials. This presentation discusses TPAF, including its web-based interface, and explains the workings of one of the TPAF modules—the Value-Added Tax.

Debra Adams

Debra Adams is a capacity development (CD) expert, with experience in the design, management, and delivery of complex tax CD programs across Asia, Africa, Europe, the Caribbean, the Middle East, and Central Asia. She is also a taxation specialist with over 30 years of experience and 20 years of advising revenue administrations internationally on major reform programs and operational improvements.

Improving Public Investment Efficiency through Public Investment Management Assessment

Public investment can be an important catalyst for economic growth, but the benefits of additional investment depend crucially on how it is managed. A significant share of the value of investment can be lost to inefficiencies in the public investment management processes. There is substantial scope for improving public investment efficiency across income groups, especially in low-income countries.