COVID-19 Revenue Administration Implications : Potential Tax Administration and Customs Measures to Respond to the Crisis

World Bank

World Bank, Washington, DC

关键词: REVENUE ADMINISTRATION;    TAX ADMINISTRATION;    CORONAVIRUS;    COVID-19;    PANDEMIC IMPACT;   

RP-ID  :  150829

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This note brings together the thinkingthat is occurring in global and regional teams on governanceand institutional approaches to dealing with Coronavirus2019 (COVID-19), with a focus on revenue administrations. Itpresents the governance and institutional reforms that cansupport revenue administration responses to COVID-19. Thepandemic will bring a new normal where work practices shouldchange. Usually, shocks trigger responses, and one of theresponses here can be automatization of tax and customsservices over the medium term, and a massive acceleration inthe use of digital and virtual technologies.