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   <subfield code="a">Kidd, Maureen.</subfield>
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   <subfield code="a">Revenue Administration : </subfield>
   <subfield code="b">Functionally Organized Tax Administration /</subfield>
   <subfield code="c">Maureen Kidd.</subfield>
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   <subfield code="a">Washington, D.C. :</subfield>
   <subfield code="b">International Monetary Fund,</subfield>
   <subfield code="c">2010.</subfield>
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   <subfield code="a">1 online resource (13 pages)</subfield>
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   <subfield code="a">Technical Notes and Manuals</subfield>
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   <subfield code="a">&lt;strong&gt;Off-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
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   <subfield code="a">&lt;strong&gt;On-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
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   <subfield code="a">Electronic access restricted to authorized BRAC University faculty, staff and students</subfield>
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   <subfield code="a">This technical note analyzes the functionally organized tax administration. The organization structure of tax organizations has evolved considerably over time. From organization structures based on type of tax, to those based on function, to those based on the type of taxpayer, economies of different sizes and at different stages of development have attempted different kinds of organizational reform. This note explains why the choice of an organizational model is so important. The paper also describes key components of a function-based organization.</subfield>
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  <datafield tag="830" ind1=" " ind2="0">
   <subfield code="a">Technical Notes and Manuals; Technical Notes and Manuals ;</subfield>
   <subfield code="v">No. 2010/010</subfield>
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