Tax Reforms within the Framework of New Public Management

Purpose: Tax reforms have become a strategic lever for meeting economic and social challenges, while redefining the relationship between the State and its citizens. They go beyond technical adjustments to promote fairness, transparency and performance. This article explores these reforms in the context of New Public Management (NPM), highlighting the types of reforms, the involvement of stakeholders, and the impact of technological innovations. Design/Methodology/Approach: Using concrete examples, the study illustrates how NPM can transform tax policies into drivers of sustainable development and modern governance. A narrative-analytical approach is adopted, allowing for a structured synthesis of both theoretical and applied insights from diverse national contexts. Findings: There are strategic reforms aimed at optimizing tax revenues to support economic growth and align tax policy with long-term national objectives. Also, structural reform, which seeks to improve the fairness and simplicity of the tax system by reducing its complexity. It aims to increase compliance and minimize tax inequality. Incentive or sectoral reform will seek to adapt taxation to the specificities of priority sectors, such as energy, real estate and digital, to foster innovation and the ecological transition. Compliance reform focuses on reducing tax evasion and avoidance. Practical Implications: While this work does not rely on new empirical data, it contributes to the literature by integrating reform typologies, stakeholder dynamics, and NPM principles into a cohesive framework. Originality/Value: This allows for both theoretical clarification and practical orientation particularly for policymakers and scholars in developing economies seeking to align tax modernization with governance reforms.