The paper provides an overview of revenue administration reforms implemented in Middle Eastern and North African countries over the past decade with IMF assistance. Although reforming tax and customs administration is neither quick nor simple, several countries in the region have embarked on...

Since the early 1990s, introduction<np pagenum="084"/> of the VAT has had a positive impact on resources mobilization in developing countries. It has also been a vehicle to implement major tax administration reforms. While VAT performance is still below the potential in many countries, enhancing tax administration...