Designing performance: the semi-revenue authority model in African and Latin America

Designing performance: the semi-revenue authority model in African and Latin America

The paper analyzes a subset of semi-autonomous revenue authorities (ARAs) from both Africa and Latin America. The cases (Kenya, Mexico, Peru, South Africa, Uganda and Venezuela) were selected based on three criteria: (1) the importance of the country in the region (measured by GDP in regional comparison), (2) the longevity of the reform experience and (3) the nature of the political context,

The author analyzes ARA performance in terms of output and input-based performance indicators: revenue collections, compliance management, and taxpayer services on the output side, and human resources and administrative costs on the input side. The paper then focuses on practical design issues, addressing the following key dimensions of autonomy: legal foundations, corporate governance mechanisms, funding mechanisms, personnel management systems, procurement and expenditure management systems, and accountability arrangements.

It concludes by offering guidelines for thinking about the conditions under which an ARA might be appropriate.

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