Tax revenue management and reform in the digital era in developing and developed countries

Jorge Martinez-Vazquez (), Eduardo Sanz-Arcega and José Manuel Tránchez Martín

Chapter 11 in Research Handbook on Public Financial Management, 2023, pp 202-225 from Edward Elgar Publishing

Abstract: The aim of this chapter is to offer a survey of best practices across tax administrations in developing and developed countries to extract lessons for improving efficacy and efficiency on revenue collection and enforcement performance, especially taking into account the deep challenges (and opportunities) that the digital era has brought. It provides an overview of the main trends in tax administration, aggregated into three large groups of initiatives that cope with the main challenges tax authorities face in order to enhance compliance: tax enforcement measures, taxpayer services, and efforts to increase voluntary tax compliance or tax morale. These three types of initiatives, if well designed and managed, have the potential to reinforce each other and produce even greater effects. Ultimately, the effectiveness of any reform will rest on the presence of a broad sociopolitical consensus regarding the need to increase tax collections and on the financial sufficiency and managerial efficiency of the tax agency in question.

Keywords: Business and Management; Economics and Finance; Politics and Public Policy (search for similar items in EconPapers)
Date: 2023
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Working Paper: Tax Revenue Management and Reform in the Digital Era in Developing and Developed Countries (2022)
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