Designing Performance: The Semi-Autonomous Revenue Authority Model in Africa and Latin America

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dc.creatorTaliercio, Robert Jr.
dc.date2013-06-26T19:36:55Z
dc.date2013-06-26T19:36:55Z
dc.date2004-10
dc.date.accessioned2026-07-01T01:26:17Z
dc.descriptionDuring the past decade, diverse developing countries have introduced radical reforms in their collection of taxes. In more than 15 countries, traditional tax departments have been granted the status of semiautonomous revenue authorities (ARAs), which are designed with a number of autonomy-enhancing features, including self-financing mechanisms, boards of directors with high-ranking public and private sector representatives, and sui generis personnel systems. The author addresses gaps in the public management and tax administration literatures by closely examining ARA reforms in Kenya, Mexico, Peru, South Africa, Uganda, and Venezuela from their inception to the early 2000s. Using the comparative case study method, he tackles three questions. First, what has motivated the wave of ARA reforms over the past decade? The author argues that from a public management perspective, reformers intended to use autonomy to enhance bureaucratic performance in low-capacity public sectors. Second, is there a connection between autonomy and performance? Focusing on revenue collection, compliance management, taxpayer services, human resource management, and administrative costs, the author suggests that autonomy is associated with higher levels of performance. He also makes the case that higher levels of autonomy are associated with higher levels of performance. Third, if there is a connection between autonomy and performance, which specific design features matter most and why? In spite of the popularity of the ARA reform, there is no consensus on best practice in organizational design. The author offers hypotheses based on the cases about why certain designs work better than others, and makes specific recommendations for the next generation of ARA reforms.
dc.formatapplication/pdf
dc.formattext/plain
dc.identifierhttp://documents.worldbank.org/curated/en/2004/10/5215808/designing-performance-semi-autonomous-revenue-authority-model-africa-latin-america
dc.identifierhttps://hdl.handle.net/10986/14224
dc.identifierhttps://doi.org/10.1596/1813-9450-3423
dc.identifier.urihttp://hdl.handle.net/123456789/418090
dc.languageEnglish
dc.languageen_US
dc.publisherWorld Bank, Washington, D.C.
dc.relationPolicy Research Working Paper;No.3423
dc.rightsCC BY 3.0 IGO
dc.rightshttp://creativecommons.org/licenses/by/3.0/igo/
dc.rightsWorld Bank
dc.subjectACCOUNTABILITY
dc.subjectACCOUNTANTS
dc.subjectACCOUNTING
dc.subjectADMINISTRATIVE COSTS
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectAUTONOMY
dc.subjectBEST PRACTICE
dc.subjectBOARDS OF DIRECTORS
dc.subjectBUDGETING
dc.subjectBUREAUCRACIES
dc.subjectBUREAUCRACY
dc.subjectBUREAUCRATS
dc.subjectCENTRAL BANKS
dc.subjectCIVIL SERVICE
dc.subjectCORPORATE GOVERNANCE
dc.subjectDEBT
dc.subjectDISCRIMINATION
dc.subjectECONOMIC GROWTH
dc.subjectEMPLOYMENT
dc.subjectEXTERNALITIES
dc.subjectFINANCIAL AUTONOMY
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectFISCAL ADMINISTRATION
dc.subjectHUMAN RESOURCE MANAGEMENT
dc.subjectINTERVENTION
dc.subjectLATIN AMERICAN
dc.subjectMANAGEMENT PROBLEMS
dc.subjectMANAGEMENT STRATEGIES
dc.subjectMANAGERIAL EFFECTIVENESS
dc.subjectMANAGERS
dc.subjectMOTIVATION
dc.subjectNEGATIVE EXTERNALITIES
dc.subjectORGANIZATIONAL STRUCTURE
dc.subjectPENSIONS
dc.subjectPERFORMANCE CONTRACTS
dc.subjectPERFORMANCE EVALUATION
dc.subjectPERFORMANCE INDICATORS
dc.subjectPRESENT VALUE
dc.subjectPRIVATE SECTOR
dc.subjectPUBLIC AGENCIES
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC EXPENDITURE MANAGEMENT
dc.subjectPUBLIC RESOURCES
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SECTOR EMPLOYMENT
dc.subjectPUBLIC SERVICE
dc.subjectPUBLIC SERVICE PROVISION
dc.subjectREFORMS
dc.subjectREORGANIZATION
dc.subjectRESOURCE ALLOCATIONS
dc.subjectRETIREMENT
dc.subjectREVENUE COLLECTION
dc.subjectREVENUE PERFORMANCE
dc.subjectSERVICE DELIVERY
dc.subjectTAX
dc.subjectTAX ADMINISTRATION
dc.subjectTAXATION
dc.subjectTOP MANAGEMENT
dc.subjectTREASURY
dc.subjectWAGES
dc.subjectWORKERS
dc.subjectWORKING CONDITIONS
dc.titleDesigning Performance: The Semi-Autonomous Revenue Authority Model in Africa and Latin America

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