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Taxation, Fiscal Decentralisation and Legitimacy: The Role of Semi-Autonomous Tax Agencies in Peru


  • Christian von Haldenwang


This article analyses the Servicios de Administración Tributaria (SAT), which currently operate in nine Peruvian cities, to show that semi-autonomous tax agencies can play a significant role in strengthening the effectiveness, efficiency and legitimacy of decentralised tax systems. Its findings indicate that the SAT collect local taxes and non-tax revenues more effectively than conventional tax administrations, and that, although the SAT model per se does not generate strong incentives for the promotion of efficiency, efficiency may become more important once the SAT are consolidated. Finally, there are hints that the Peruvian SAT contribute to the legitimacy of the tax system thanks to higher levels of transparency and client orientation. Copyright (c) The Author 2010. Development Policy Review (c) 2010 Overseas Development Institute..

Suggested Citation

  • Christian von Haldenwang, 2010. "Taxation, Fiscal Decentralisation and Legitimacy: The Role of Semi-Autonomous Tax Agencies in Peru," Development Policy Review, Overseas Development Institute, vol. 28(6), pages 643-667, November.
  • Handle: RePEc:bla:devpol:v:28:y:2010:i:6:p:643-667

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    Cited by:

    1. Matteo Bobba & Jérémie Gignoux, 2011. "Policy-induced Social Interactions and Schooling Decisions," PSE - G-MOND WORKING PAPERS halshs-00962478, HAL.
    2. Jorge Martinez-Vazquez, 2013. "Fiscal Decentralization in Peru: A Perspective on Recent Developments and Future Challenges," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1324, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    3. Vivanco Salazar, María Fernanda, 2015. "Participation and appropriation of ICT in women from rural áreas in flows of information. The tablets of Cuna Más Program, Peru," 26th European Regional ITS Conference, Madrid 2015 127194, International Telecommunications Society (ITS).
    4. Jibao, Samuel & Prichard, Wilson, 2016. "Rebuilding Local Government Finances After Conflict: Lessons from a Property Tax Reform Programme in Post-Conflict Sierra Leone," Working Papers 13739, Institute of Development Studies, International Centre for Tax and Development.

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