Over the last two decades, semi-autonomous revenue agencies (SARAs) have become a key element of public administration reform. They are supposed to improve revenue mobilisation and stabilise state-taxpayer relations. But do SARAs really outperform conventional tax administrations? This article...

Presentación que aborda información acerca de los efectos de la globalización, la gobernabilidad sistémica, el mapa de intervención y la agenda política del desarrollo productivo territorial.

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...

Some countries fail to ensure that their citizens and businesses make an appropriate contribution to the financing of public tasks. But not all countries with a low tax ratio automatically fall into this category. This paper presents an approach to bridge the gap between probabilistic statements...