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| dc.title | Digitalization of Tax Administration in Latin America and the Caribbean: Best-Practice Framework for Improving E-Services to Taxpayers |
| dc.contributor.author | Reyes-Tagle, Gerardo |
| dc.contributor.author | Dimitropoulou, Christina |
| dc.contributor.author | Rodríguez Peña, Cristian Camilo |
| dc.contributor.orgunit | Fiscal Management Division |
| dc.coverage | Latin America and the Caribbean |
| dc.date.available | 2023-11-06T00:11:00 |
| dc.date.issue | 2023-11-06T00:11:00 |
| dc.description.abstract | Technological advances offer enormous and still unexploited opportunities to the tax administrations of Latin America and the Caribbean to improve their tax services. This report, produced by the Inter-American Development Bank in collaboration with the WU Global Tax Policy Center (GTPC) at the Institute for Austrian and International Tax Law (Vienna University of Economics and Business), assesses current digitalization levels in tax administrations across the region, describes the legal framework necessary for digitalization, and identifies areas for improvement based on good tax administration principles and best practices. It offers roadmaps for improving digital taxpayer services that consider important differences across more and less digitally advanced countries. In all countries, progress on the digitalization of tax services can lead to better tax compliance and governance. However, less advanced countries should focus first on facilitating taxpayer connectivity and the digitalization of tax documents; more advanced countries should implement automated tax filing and data-sharing among government agencies. |
| dc.format.extent | 128 |
| dc.identifier.doi | http://dx.doi.org/10.18235/0005260 |
| dc.identifier.url | https://publications.iadb.org/publications/english/document/Digitalization-of-Tax-Administration-in-Latin-America-and-the-Caribbean-Best-Practice-Framework-for-Improving-E-Services-to-Taxpayers.pdf |
| dc.language.iso | en |
| dc.publisher | Inter-American Development Bank |
| dc.subject | Taxation |
| dc.subject | Digital Technology |
| dc.subject | Tax Administration |
| dc.subject | Taxpayer |
| dc.subject | Information and Communication Technology |
| dc.subject | Digital Transformation |
| dc.subject | Tax Return |
| dc.subject | Science and Technology |
| dc.subject.jelcode | H20 - Taxation, Subsidies, and Revenue: General |
| dc.subject.jelcode | H30 - Fiscal Policies and Behavior of Economic Agents: General |
| dc.subject.jelcode | K34 - Tax Law |
| dc.subject.jelcode | O33 - Technological Change: Choices and Consequences • Diffusion Processes |
| dc.subject.keywords | tax administration;digitalization;Latin America and the Caribbean;taxpayer services;governance;Compliance;legal framework;best practices;Digital Transformation;analytical framework;good tax administration principles;roadmap;WU Global Tax Policy Center (GTPC);Institute for Austrian and International Tax Law |
| dc.type | Monographs |
| idb.identifier.pubnumber | IDB-MG-01153 |
| idb.operation | RG-T3456 |