Revenue Administration Organization Design

Michael Hewetson is an independent consultant specializing in tax administration, IT implementation, and data management. Since 2017, he has completed over 40 projects for the International Monetary Fund (IMF), focusing on compliance risk management, ICT implementation, digital service delivery, and enhancing audit and debt collection processes in Africa and Eastern Europe. Hewetson's expertise extends to diagnostic missions, revenue mobilization, and TADAT assessments for the IMF. His 25-year career includes executive roles at New Zealand's Inland Revenue, where he served as Chief Financial Officer, Regional Commissioner, and acting Deputy Commissioner for Information, Design and Systems. Hewetson's international experience includes work with Revenue Canada and a stint as Commissioner of Inland Revenue in the Solomon Islands from 2005 to 2008. At the OECD's Centre for Tax Policy and Administration, he served as a Senior Advisor-Tax Administration for three years, authoring the influential OECD Tax Administration Series 2017 and publications on advanced analytics and digital delivery. Hewetson's work focuses on modernizing tax administration through digital transformation, improving compliance management, and enhancing operational efficiency in revenue agencies worldwide.

Tiina Tamm is an accomplished Revenue Administration Advisor at the IMF's Caucasus, Central Asia, and Mongolia Regional Capacity Development Center (CCAMTAC), a role she assumed in 2021. With over 25 years of experience in tax and customs administration, Tamm brings extensive expertise to her position. Her career began in the early 1990s with the Estonian Customs Board, progressing through roles at the Estonian Tax and Customs Board and the Ministry of Finance of Estonia. For the past seven years, she has served as a revenue and tax administration expert for the IMF's Fiscal Affairs Department and the World Bank, working across diverse countries including Bhutan, Georgia, Macedonia, Montenegro, Afghanistan, Tajikistan, and Ukraine. Her focus areas include organizational structures, performance management, and revenue enhancement measures. Tamm's international perspective is further enhanced by her MBA in International Management from the International University of Japan. At CCAMTAC, she contributes to capacity development initiatives, leveraging her experience to strengthen revenue administration systems across the region.