Mapping of Tools and Frameworks to Support Tax System Reform (TSR)
Medium Term Revenue Strategies (MTRS)
An approach to comprehensive tax system reform - policy, administration, legal framework - recommended by the PCT (IMF, OECD, UN, WB) aiming to increase revenue-to-GDP ratio, improve system design, and enhance its performance and effectiveness. The MTRS approach anchors the TSR to (a) financing additional expenditure needs for growth and development, (b) sustained political commitment to reform formulation and implementation, and (c) coordinated CD support to reform by Development Partners. MTRS encompasses all four TSR stages.
1PEFA framework considers three indicators in tax administration and the WCO is developing a diagnostic framework for customs administration. Acronyms for diagnostic tools: TADAT-Tax Administration Diagnostic Assessment Tool; RA-GAP-Revenue Administration Gap Analysis Program; EC's FBs-European Commission's Fiscal Blueprints; TPAF-Tax Policy Diagnostic Framework; FARI-Fiscal Analysis of Resource industries; TEA-Tax Expenditure Assessment.
2Acronyms for data gathering tools: ISORA-international Survey of Revenue Administration; CTD-Collecting Taxes Database; DB-Doing Business; ATO-African Tax Outlook; ATI-Addis Tax initiative; ISOCA-Sustainable economic growth and development.
3The IMF's key priority is assisting its member countries in building efficient and effective tax system to promote sound public finances, which is a crucial condition to robust, inclusive and sustainable economic growth and development.
4There are a range of training programs currently available, from both PCT Partners and others. The IMF is discussing with several partners (CIAT, IOTA, OECD- FTA, Canada Revenue Agency, ATAF) an on-line training curriculum for tax administration; it will build on existing programs by RTOs and tax administrations, and new developments under the IMFs RMTF.
5Acronyms for drilldown tools: DIAMOND-Development of implementation and Monitoring Directives; TIWB-Tax Inspectors Without Borders; FTA-Forum on Tax Administration; CBN-Capacity Building Network.