如何利用国际货币基金组织框架的评估工具加强国际税务管理

How to Use the Assessment Tool of the IMF Framework forInternational Tax Administration Strengthening NOTE/2025/008 Susan Betts, Annette Chooi, Philip Fortier, and Pierre Kerjean Cataloging-in-Publication DataIMF Library Names: Betts, Susan Elizabeth, author. | Chooi, Annette, author. | Fortier, Philip, author. | Kerjean, Pierre,author. | | International Monetary Fund, publisher. Other titles: How to use the assessment tool of the International Monetary Fund framework for international taxadministration strengthening. | How to notes (International Monetary Fund). Description: Washington, DC : International Monetary Fund, 2025. | Oct. 2025. | NOTE/2025/008. | Includesbibliographical references. Identifiers: ISBN: 9798229026017(paper)9798229026093(ePub)9798229026130(WebPDF)Subjects: LCSH: Tax administration and procedure. | Taxation—Econometric models. Classification: LCC HJ2305.B4 2025 DISCLAIMER: How to Notes offer practical advice from IMF staff members to policymakers on important issues.The views expressed in How to Notes are those of the author(s) and do not necessarily represent the views ofthe IMF, its Executive Board, or IMF management. RECOMMENDED CITATION: Betts, Susan, Annette Chooi, Philip Fortier, and Pierre Kerjean. 2025. “How toUse the Assessment Tool of the IMF Framework for International Tax Administration Strengthening.” IMF Howto Note 2025/008, International Monetary Fund, Washington, DC. Publication orders may be placed online, by fax, or through the mail: International Monetary Fund, Publications ServicesP.O. Box 92780, Washington, DC 20090, USATel.: (202) 623-7430 Fax: (202) 623-7201E-mail: publications@imf.org Table of Contents General Description of the Assessment Tool ..................................................................................................... 1How to Rate ........................................................................................................................................................ 2Analyzing the Six Categories of Capacity ........................................................................................................... 3People............................................................................................................................................................. 4 BoxBox 1. Responsibilities of an International Tax Unit.............................................................................................. 10 TablesTable 1. The Framework for International Tax Administration Strengthening Assessment Tool.......................... 13Table 2. Questions to Assess the Current Status of Administration Readiness to Address International Tax Risks............................................................................................................................................................................... 26 Table 3. Framework for International Tax Administration Strengthening Assessment Results ............................ 40 How to Use the Assessment Tool of the IMFFramework for International Tax Susan Betts, Annette Chooi, Philip Fortier, and Pierre Kerjean September 2025 The Framework for International Tax Administration Strengthening (FITAS) presents a structuredframework to improve a country’s international tax administration capacity. Jurisdictions are encouraged touse this assessment tool to enhance their understanding of their administration’s capacity to manage General Description of the Assessment Tool The assessment tool (see Table 1) allows an evaluation and rating of the six FITAS categories against acontinuum that represents the tax administration’s progress toward reaching international good practice.Thereare three stages (ratings) in the continuum: (1) emerging, (2) progressing, and (3) established good practice.The assessment tool provides examples of the capabilities expected in each category and element. The goal of For each FITAS category and element, questions have been designed to help tax administrations reflect on theircurrent situation, and assess and rate their progress (see Table 2).Specific considerations are identified in eachquestion to guide an assessment of the level of development for each element of the six categories of theFITAS. Where there is more than one question per element, a consolidated view will be required to arrive at anoverall rating for that element. Similarly, the rating for each category is determined by considering the rating of Table 3 presents the summary of the assessment. It is a good tool to present to senior tax administrationmanagement as it encapsulates the administration’s status in a consolidated format for ease of reference. By using the FITAS assessment tool, tax administrations can diagnose the gaps in their administrative capacityto identify and address international tax risks.The outcome of the assessment is the identification of theadministration’s capacity gaps, including policy gaps. This can then be