Revenue service

Type of government agency

This article is about a type of government agency. For usage in transit, see revenue passenger.

Part of a series on

Taxation
An aspect of fiscal policy

Policies

* Economic justice
* Government revenue
* Property tax equalization
* Tax revenue
* Non-tax revenue
* Tax law
* Tax bracket
* Flat tax
* Tax threshold
* Taxation as theft
* Tax shift
* Tax cut
* Tax advantage
* Tax incentive
* Tax reform
* Double taxation
* Tax harmonization
* Tax competition
* Voluntary taxation
* Representation

Economics

|  General Theory

* Price effect
* Excess burden
* Tax efficiency
* Tax incidence
* Laffer curve
* Optimal tax
* Fiscal illusion
* Theories
* Optimal capital income taxation

Distribution of Tax

* Tax rate
* Flat
* Progressive
* Regressive
* Proportional

Collection

* Economic nexus in the United States
* Revenue service
* Revenue stamp
* Tax assessment
* Taxable income
* Tax lien
* Tax refund
* Tax shield
* Tax residence
* Tax preparation
* Tax protester
* Tax investigation
* Tax collector
* Tax withholding
* Private tax collection

Noncompliance

|  Legal tax avoidance

* Base erosion and profit shifting (BEPS)
* Double Irish
* Single Malt
* CAIA
* Dutch Sandwich
* Estate planning
* Fuel dye
* Repatriation tax avoidance
* Share repurchase
* Tariff engineering
* Tax credit
* Tax deduction
* Tax exemption
* Taxpayer groups
* Tax holiday
* Tax inversion
* Tax farming
* Tax patent
* Tax shelter

Illegal tax evasion

* Tax amnesty
* Black market
* Debtors' prison
* Tax exile
* Smuggling
* Tax resistance
* Transfer mispricing
* Unreported employment

Locations

* Tax havens
* Corporate havens
* Offshore financial centres (OFCs)
* Offshore magic circle
* Conduit and sink OFCs
* Financial centres
* Financial Secrecy Index

Major examples

* Ireland as a tax haven
* Ireland v. Commission
* Leprechaun economics
* Liechtenstein tax affair
* Luxembourg Leaks
* Offshore Leaks
* Paradise Papers
* Panama Papers
* Swiss Leaks
* United States as a tax haven
* Panama as a tax haven

Types

* Direct
* Indirect
* Per unit
* Ad valorem
* Aviation
* Airport improvement
* Landing
* Solidarity
* Capital gains
* Expatriation
* Consumption
* Departure
* Hotel
* Sales
* Stamp
* Television
* Tourist
* Value-added
* Digital goods
* Dividend
* Environmental tax
* Carbon
* Eco-tariff
* Landfill
* Natural resources consumption
* Severance
* Steering
* Stumpage
* Excise
* Alcohol
* Cigarette
* Fat
* Meat
* Sin
* Sugary drink
* Tobacco
* General
* Georgist
* Gift
* Gross receipts
* Hidden
* Hypothecated
* Income
* Inheritance (estate)
* Land value
* Luxury
* On childlessness
* Payroll
* Pigouvian
* Property
* Resource rent
* Single
* Stealth
* Surtax
* Turnover
* Use
* User charge/fee
* Congestion
* Fuel
* Road/GNSS
* Toll
* Vehicle miles traveled
* Corporate profit
* Excess profits
* Windfall
* Negative (income)
* Wealth

International

* Financial transaction tax
* ATTAC
* Currency transaction tax
* European Union Common Consolidated Corporate Tax Base (CCCTB)
* Global minimum corporate tax rate
* Robin Hood tax
* Tobin tax
* Spahn tax
* Tax equalization
* Tax treaty
* Exchange of Information
* Permanent establishment
* Transfer pricing
* European Union FTT
* Foreign revenue rule

Trade

* Custom
* Duty
* Tariff
* Import
* Export
* Tariff war
* Free trade
* Free-trade zone
* Trade agreement
* ATA Carnet

Research

|  Academic

* Mihir A. Desai
* Dhammika Dharmapala
* James R. Hines Jr.
* Ronen Palan
* Joel Slemrod
* Gabriel Zucman

Advocacy groups

* Institute on Taxation and Economic Policy (ITEP)
* Oxfam (UK)
* Tax Foundation (US)
* Tax Justice Network (TJN)
* Tax Policy Center (US)

Religious

* Church tax
* Eight per thousand
* Teind
* Tithe
* Fiscus Judaicus
* Leibzoll
* Temple tax
* Tolerance tax
* Jizya
* Kharaj
* Khums
* Nisab
* Zakat

By country

|  All Countries

* List of countries by tax rates
* Tax revenue to GDP ratio
* Tax rates in Europe

Individual Countries

* Albania
* Algeria
* Argentina
* Armenia
* Australia
* Azerbaijan
* Bangladesh
* Bhutan
* Brazil
* Bulgaria
* BVI
* Canada
* China
* Colombia
* Croatia
* Denmark
* Finland
* France
* Germany
* Greece
* Hong Kong
* Iceland
* India
* Indonesia
* Iran
* Ireland
* Israel
* Italy
* Japan
* Kazakhstan
* Lithuania
* Malta
* Morocco
* Namibia
* Netherlands
* New Zealand
* Norway
* Pakistan
* Palestine
* Peru
* Philippines
* Poland
* Portugal
* Russia
* South Africa
* Sri Lanka
* Sweden
* Switzerland
* Taiwan
* Tanzania
* United Arab Emirates
* United Kingdom
* United States
* Uruguay

* Business portal
* Money portal

* v
* t
* e

A revenue service, revenue agency or taxation authority is a government agency responsible for the intake of government revenue, including taxes and sometimes non-tax revenue.[1][2] Depending on the jurisdiction, revenue services may be charged with tax collection, investigation of tax evasion, or carrying out audits.[3]

In certain instances, they also administer payments to certain relevant individuals (such as statutory sick pay, statutory maternity pay) as well as targeted financial support (welfare) to families and individuals (through payment of tax credits or transfer payments).[1][2]

The chief executive of the revenue agency is usually styled as Commissioner, Minister, Secretary or Director.

## Revenue services by jurisdiction

[edit]

Jurisdiction  | Agency name  | Notes

|
|

Albania | General Directorate of Taxation (Albanian: Drejtoria e Përgjithshme e Tatimeve)  | —
Argentina | Federal administration of public income (Spanish: Administración Federal de Ingresos Públicos, AFIP)  | —
Armenia | State Revenue Committee of Armenia (Armenian: Պետական Եկամուտների Կոմիտե (ՊԵԿ))  | —
Australia | Australian Taxation Office (ATO)  | —
Bangladesh | National Board of Revenue | —
Barbados | Barbados Revenue Authority (BRA) [1] | Created on 1 April 2014 as a merger between Inland Revenue and Land Tax Departments and the Value Added Tax (VAT) & Excise Divisions of the Customs and Excise Department.[4]
Belgium | Federal Public Service Finance (Dutch: FOD Financiën; French: SPF Finances; German: FÖD Finanzen)  | —
Bosnia and Herzegovina | Indirect Taxation Authority (Bosnian/Croatian: Uprava za indirektno oporezivanje; Serbian: Управа за индиректно опорезивање)  | —
Botswana | Botswana Unified Revenue Service | —
Brazil | Department of Federal Revenue of Brazil [2] (Portuguese: Secretaria da Receita Federal do Brasil; RFB)  | —
Bulgaria | National Revenue Agency [bg] [3] | —
Canada | Canada Revenue Agency (CRA; French: Agence du revenu du Canada; ARC)  | Previously the Canada Customs and Revenue Agency
Quebec | Revenue Quebec (French: Revenu Québec)  | The CRA collects revenue on behalf of provincial and territorial governments except in Quebec.
Chile | Servicio de Impuestos Internos [es] [4] | —
China | State Taxation Administration (STA, Chinese: 国家税务总局)  | —
Hong Kong | Inland Revenue Department (IRD; Chinese: 稅務局)  | —
Macau | Financial Services Bureau (FSB; Chinese: 財政局; Portuguese: Direcção dos Serviços de Finanças)  | —
Colombia | National Directorate of Taxes and Customs (Spanish: Dirección de Impuestos y Aduanas Nacionales; DIAN)  | —
Democratic Republic of the Congo | Direction générale des impôts [fr] | —
Czech Republic | Ministry of Finance (Czech: Ministerstvo financí České republiky; MFČR)  | —
Denmark | Danish Tax Agency (Danish: Skattestyrelsen)  | Previously SKAT
Dominican Republic | General Directorate of Internal Taxes (Spanish: Dirección General de Impuestos Internos; DGII)  | —
Ecuador | Servicio de Rentas Internas [es] [5] | —
Estonia | Tax and Customs Board (Estonian: Maksu- ja Tolliamet; MTA)  | —
Finland | Finnish Tax Administration [fi] [6] | —
France | General Directorate of Public Finance (French: Direction Générale des Finances Publiques; DGFIP) [7] | —
Ghana | Ghana Revenue Authority | —
Germany | Federal Central Tax Office (German: Bundeszentralamt für Steuern; BZSt)[8] | On a federal level (16 regional tax offices exist)
Hungary | National Tax and Customs Administration (Hungarian: Nemzeti Adó- és Vámhivatal; NAV) [9] | Since 1 January 2011
Iceland | Directorate of Internal Revenue [10] | —
India | Indian Revenue Service (IRS; Sanskrit: Bhāratīya Rājasva Sevā)  | —
Indonesia | Directorate General of Taxes (Indonesian: Direktorat Jenderal Pajak) [11] and Directorate General of Customs and Excise (Indonesian: Direktorat Jenderal Bea dan Cukai) [12] | —
Ireland | Office of the Revenue Commissioners (the Revenue; Irish: Na Coimisinéirí Ioncaim)  | —
Israel | Israel Tax Authority (Hebrew: רשות המסים בישראל Rashut HaMisim B'Israel)[13] | —
Italy | Italian Agency of Revenue (Italian: Agenzia delle Entrate)[14] | —
Jamaica | Tax Administration Jamaica[15] | —
Japan | National Tax Agency (NTA; Japanese: 国税庁 Kokuzei-chō)  | —
Kenya | Kenya Revenue Authority (KRA)  | —
Latvia | State Revenue Service (Latvian: Valsts ieņēmumu dienests) [16] | —
Lithuania | State Tax Inspectorate (Lithuanian: Valstybinė Mokesčių Inspekcija) [17] | —
Malawi | Malawi Revenue Authority | —
Malaysia | Inland Revenue Board of Malaysia (IRBM) (Malay: Lembaga Hasil Dalam Negeri Malaysia; LHDNM) [18] | —
Mauritius | Mauritius Revenue Authority [19] | —
Mexico | Tax Administration Service (Spanish: Servicio de Administración Tributaria; SAT) [20] | —
Morocco | General Tax Directorate [21] | —
Nigeria | Federal Inland Revenue Service | —
Netherlands | Tax and Customs Administration (Dutch: Belastingdienst)  | —
New Zealand | Inland Revenue Department (IRD; Māori: Te Tari Taake)  | —
Norway | Norwegian Tax Administration (Norwegian: Skatteetaten)  | —
Pakistan | Federal Board of Revenue (FBR; Urdu: وفاقی آمدنی هيئت)[22] | —
Peru | Superintendencia Nacional de Aduanas y de Administración Tributaria (Peru ) [sunat.gob.pe/]  | —
Philippines | Bureau of Internal Revenue (BIR; Filipino: Kawanihan ng Rentas Internas)[23] | —
Poland | National Revenue Administration (Polish: Krajowa Administracja Skarbowa)[24] | —
Portugal | Portuguese Tax and Customs Authority (Portuguese: Autoridade Tributária e Aduaneira) [25] | —
Romania | National Agency for Fiscal Administration (Romanian: Agenția Națională de Administrare Fiscală; ANAF)  | —
Russia | Federal Tax Service (Russian: Федеральная налоговая служба, ФНС России)  | —
Rwanda | Rwanda Revenue Authority | —
Saudi Arabia | General Authority of Zakat and Tax | —
Singapore | Inland Revenue Authority of Singapore (Chinese: 新加坡国内税务局; Malay: Lembaga Hasil Dalam Negeri Singapura)  | —
Slovenia | Tax Administration of Slovenia [26] | —
South Africa | South African Revenue Service (SARS)  | —
South Korea | National Tax Service (South Korea) | —
Spain | Spanish Tax Agency (Spanish: Agencia Estatal de Administración Tributaria; AEAT)  | —
Sweden | Swedish Tax Agency (Swedish: Skatteverket)  | —
Tanzania | Tanzania Revenue Authority (TRA)  | —
Thailand | The Revenue Department (RD; Thai: กรมสรรพากร) | —
Turkey | Turkish Revenue Administration | —
Ukraine | State Fiscal Service (SFS; Ukrainian: Державна фіскальна служба; ДФС)  | —
Uganda | Uganda Revenue Authority (URA)  | —
United Kingdom | His Majesty's Revenue and Customs (HMRC; Welsh: Cyllid a Thollau Ei Fawrhydi)  | —
Scotland | Revenue Scotland (Scottish Gaelic: Teachd-a-steach Alba)[27] | —
Wales | Welsh Revenue Authority (Welsh: Awdurdod Cyllid Cymru)[28] | —
United States | Internal Revenue Service (IRS)  | —
Venezuela | National Integrated Service for the Administration of Customs Duties and Taxes (Spanish: Servicio Nacional Integrado de Administración Aduanera y Tributaria)  | —
Zimbabwe | Zimbabwe Revenue Authority | —

## References

[edit]

1. ^ a b "About us". GOV.UK. Retrieved 22 September 2021.
2. ^ a b "Who we are". Australian Taxation Office. 14 October 2018. Retrieved 22 September 2021.
3. ^ "The Agency, its Mission and Statutory Authority". Internal Revenue Service. Retrieved 22 September 2021.
4. ^ "About Barbados Revenue Authority (BRA) - Barbados Revenue Authority". bra.gov.bb. Retrieved 20 November 2023.

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