01855cas a2200241 a 4500 AALejournalIMF003304 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451875744 1018-5941 BD-DhAAL BD-DhAAL International Monetary Fund. Integrating a Unified Revenue Administration for Tax and Social Contribution Collections : Experiences of Central and Eastern European Countries. Washington, D.C. : International Monetary Fund, 2004. 1 online resource (51 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students During the 1990s, a failure to collect social contributions in Central and Eastern European countries deprived pension schemes of resources needed to meet their obligations. Based on these countries' experience, this paper examines the trend to increase coordination of tax and contribution collections. It sets out the rationale for establishing a unified agency as the best long-term strategy, and discusses policy and administrative issues in implementing this approach. The appendix presents three case studies for Albania, Bulgaria, and Romania, which are establishing a unified revenue administration. Another case study is presented for Sweden, which successfully integrated tax and social contributions collections in the 1980s. Mode of access: Internet IMF Working Papers; Working Paper ; No. 2004/237 Full text available on IMF http://elibrary.imf.org/view/journals/001/2004/237/001.2004.issue-237-en.xml IMF e-Library