ABSTRACT
This chapter presents two key aspects of revenue mobilization: tax policy and tax administration. It argues that a holistic approach to revenue mobilization is required to maximize the efforts of governments. The government’s plan to improve revenue mobilization in the tax domain is contained in its Medium-Term Revenue Strategy. Governments are looking very seriously at enhancing the application of information technology in tax administration. In Bhutan, greater compliance and improved tax collection is supported by the Revenue Administration Management Information System, initiated in 2012 and made operational in 2014. In Mongolia, tax administration has become more effective through the increased use of information technology. Capability enhancement in being able to carry out a risk-based tax audit system, for example, is also one of the key reform programs on tax administration in Myanmar. Underlying components of effective tax administration include: Tax enforcement is a challenge in all jurisdictions.
