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COVID-19 : Tax Policy and Revenue Administration Implications

This note brings together current thinking among global and regional teams on governance and institutional approaches to dealing with COVID-19. With a focus on tax policy and revenue administrations, it presents governance and institutional reforms...

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Bibliographic Details
Main Authors: Junquera-Varela, Raul Felix, Lucas-Mas, Cristian Oliver
Language:English
Published: World Bank, Washington, DC 2021
Subjects:
TAX ADMINISTRATION
REVENUE ADMINISTRATION
TAX POLICY
CORONAVIRUS
COVID-19
PANDEMIC IMPACT
FISCAL TRENDS
CASH FLOW
TRADE FACILITATION
ECONOMIC RECOVERY
TAX COMPLIANCE
BUSINESS CONTINUITY
DIGITAL ECONOMY
Online Access:http://documents.worldbank.org/curated/en/404721624429641344/COVID-19-Tax-Policy-and-Revenue-Administration-Implications-Potential-Tax-Policy-Tax-Administration-and-Customs-Measures-to-Respond-to-the-Crisis
http://hdl.handle.net/10986/35920
Description
Summary:This note brings together current thinking among global and regional teams on governance and institutional approaches to dealing with COVID-19. With a focus on tax policy and revenue administrations, it presents governance and institutional reforms that could support revenue administration responses to the pandemic.1 COVID-19 has brought about a new normal in which work practices should change. Shocks usually trigger responses, and a productive response here will be to automate tax and customs services over the medium term and to massively accelerate the use of digital and virtual technologies.

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