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Tax Revenue Management and Reform in the Digital Era in Developing and Developed Countries

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Abstract

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.

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  • Jorge Martinez-Vazquez & Eduardo Sanz-Arcega & José Manuel Tránchez-Martín, 2022. "Tax Revenue Management and Reform in the Digital Era in Developing and Developed Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper2201, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    • Handle: RePEc:ays:ispwps:paper2201
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    Keywords

    Tax administration; tax compliance; policy reform; globalization; digital economy;
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