国际货币基金组织：2024年税务机关及其管理委员会：最新进展报告（英文版）

This technical note provides detailed and updated information on the semi-autonomous Revenue Authority (RA) governance model for revenue administration, a model developed 40 years ago and used by some 35 administrations world-wide. The update is provided through a review of relevant legislation, questionnaire results, and outcomes of a series of seminars. The RA governance model has a unique governance structure that includes a Minister, a board of management, and a Chief Executive Officer -