Tax Administration Reform: (Semi)Autonomous Revenue Authority, Anyone?

Abstract

This article discusses the issue of establishing, as many countries have, an independent revenue authority. Such organizations are conventionally and explicitly founded to combat inefficiencies, corruption and the politicization of tax administration that are all too evident here in the Philippines. The author analyzes how they are designed in terms of structure, funding, staff and accountability and weighs their pros and cons and whether they have been effective--in the process making a valuable input to the prevailing debate in Congress on replacing the Bureau of Internal Revenue.