COVID-19

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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Bibliographic Details
Main Authors: Junquera-Varela, Raúl Félix, Lucas-Mas, Cristian Óliver
Format: Report biblioteca
Language:English
Published: World Bank, Washington, DC 2021-06-22
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
https://hdl.handle.net/10986/35920
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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.