IMF How To Notes

How to Use the Assessment Tool of the IMF Framework for International Tax Administration Strengthening

By Susan E Betts, Annette Chooi, Philip Fortier, Pierre Kerjean

October 6, 2025

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Format: Chicago

Susan E Betts, Annette Chooi, Philip Fortier, and Pierre Kerjean. "How to Use the Assessment Tool of the IMF Framework for International Tax Administration Strengthening", IMF How To Notes 2025, 008 (2025), accessed October 8, 2025, https://doi.org/10.5089/9798229026017.061

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Summary

The FITAS assessment tool allows an evaluation and rating of a tax administration’s capacity to manage international tax risks, against a continuum that represents progress toward international good practice. For each FITAS category and element, questions have been designed to help tax administrations reflect on their current situation and assess and rate their progress. The assessment tool provides examples of the capabilities expected in each category and element. The results of the assessment are presented in a consolidated format that encapsulates the administration’s status for ease of reference. The outcome of the assessment is the identification of the administration’s capacity gaps, which can then be used to inform the development of an overarching strategic roadmap and action plans to deliver systematic improvement, guide the development of technical assistance priorities, and inform discussions with partner agencies such as the IMF.

Subject: Auditing, International tax issues, Public financial management (PFM), Revenue administration, Tax administration core functions, Taxes

Keywords: Assessment tool, Auditing, Capacity building, International tax administration, International tax issues, Tax administration core functions

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