The Reform of the Tax Administration in Spain
AbstractThis chapter deals with the evolution of tax administration in Spain from the initial stages of the democratic process, way back in the second half of the seventies, up to the present time. Given the relevance of the classical interrelation between the tax reform processes and tax administration reforms, we review the main events and milestones in the last three decades. We analyze the influence that institutional, economic, and political factors have had on both the architecture of the tax administration and its organizational behavior. Nevertheless, based on what we have just said, the performance of the Spanish tax administration cannot be satisfactorily assessed without explicit reference to the deep decentralization experienced by the Spanish tax system from the early eighties, and especially since 1994. That is why a considerable part of the chapter is devoted to analyze the role played by the successive reforms of the Autonomous Communities' financing system, and the decisions of the regional governments themselves, in shaping Spain 's tax administration.
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Bibliographic InfoPaper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper0612.
Length: 70 pages
Date of creation: 01 Jan 2006
Date of revision:
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Web page: http://aysps.gsu.edu/isp/index.html
Spainish Tax Administration; tax reform; tax reform processes; tax administration reforms;
This paper has been announced in the following NEP Reports:
- NEP-ALL-2006-08-19 (All new papers)
- NEP-HIS-2006-08-19 (Business, Economic & Financial History)
- NEP-PBE-2006-08-19 (Public Economics)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- de Juan, Ana & Lasheras, Miguel A & Mayo, Rafaela, 1994. "Voluntary Tax Compliant Behavior of Spanish Income Tax Payers," Public Finance = Finances publiques, , vol. 49(Supplemen), pages 90-105.
- Jorge Martinez-Vazquez & Andrey Timofeev, 2005. "Choosing between Centralized and Decentralized Models of Tax Administration," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0502, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Juan Castaner & Jorge Onrubia & Raquel Paredes, 2004. "Evaluating social welfare and redistributive effects of Spanish personal income tax reform," Applied Economics, Taylor & Francis Journals, vol. 36(14), pages 1561-1568.
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