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LESSONS:

Developing the Revenue Administration Management Information System: Technical Assistance Completion Report

sector: Public Sector Management | country: Maldives

The success hinged on (i) the political independence and reform-minded leadership of MIRA (Maldives Inland Revenue Authority); (ii) conduct of public awareness campaigns, which helped build the public trust for MIRA; and (iii) enhancement of human resources and institutional capacity of MIRA, which produced successful results in taxpayer registration, compliance, enforcement and tax collection. Major lessons include the following: Political considerations have to be factored in while determining the pace of tax reforms. The DMF (design and monitoring framework) should avoid indicators that are dependent on legislation by the Parliament. The TA (technical assistance) activities must be carefully assessed to minimize delays and spending beyond initial budget. Effective coordination with other TAs needs to be ensured to avoid duplication of consultants’ inputs.

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