Review of “ICT As A Strategic Tool To Leapfrog The Efficiency Of Tax Administrations” by Katherine Baer

Currently, revenue administrations are not only faced with the need to count on adequate hardware and software for their operation, but also to develop the technical capabilities for eliminating the use of paper forms, adopting new tools to guide taxpayers and facilitate compliance; compiling ever more third-party information; managing and analyzing huge volumes of data and safeguarding the latter’s integrity and security.

This publication deals with these issues and affords a tailored-made solution to the needs of any revenue administration, regardless of its level of technological modernization.

It is an excellent tool for understanding the value of information technologies, while providing a guide for their adoption and optimization. It sets out from the conceptual framework of the functions of a revenue administration and runs through each of them, analyzing and proposing best business practices, to then discuss the available technologies that may serve to support them.

The results of the ISORA survey presented in this book, disclose encouraging examples of the adoption of technologies in medium and low-income countries, which on occasions exceed the developed countries. Such is the case in Latin America of the level of development of electronic invoicing or the adoption in Africa of mobile telephone applications to facilitate the payment of taxes.

These events prove the potential of information technologies for contributing to reduce the gaps between revenue administrations -in addition to serving as inspiration.

Definitely this publication must be considered a true guide for determining a technological modernization strategy, as well as a reference book for evaluating the already adopted strategies and thus, improve their impact and optimize the use of resources.

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