Jorge Martinez-Vazquez, Eduardo Sanz-Arcega, and José Manuel Tránchez-Martín recently released a new working paper, “Tax Revenue Management and Reform in the Digital Era in Developing and Developed Countries.” This paper surveys recent trends in tax administration reform with the main goal of identifying contemporaneous lessons for improving the efficacy and efficiency of revenue collection and tax enforcement. The paper first reviews the impact that globalization and the digital economy have made on shaping the three paradigms jointly structuring modern tax administrations´ performance –enforcement, facilitation (service) and trust. The paper also reviews modern trends in tax administrations institutional design and the roles played here by financial sufficiency and managerial efficiency. But ultimately, successful tax administration reform appears to rest on the presence of a broad sociopolitical consensus on the need for higher and more fairly distributed tax revenues.
Read the full working paper here.
About ICePP’s Working Paper Series
The International Center for Public Policy has published a working paper series since 1997 to disseminate academic research quickly and to stimulate discussion that can expand knowledge, instill optimal practice and build capacity in the public sector around the world to improve human well-being.
Our primary areas of interest are fiscal decentralization and local governance, tax policy, and public budgeting and fiscal management in the global context. Some papers may focus on the United States if the results have international relevance.
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