Publication:
Strengthening Peru's Tax Agency

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dc.contributor.authorTaliercio, Robert
dc.contributor.authorEngelschalk, Michael
dc.date.accessioned2012-08-13T14:51:34Z
dc.date.available2012-08-13T14:51:34Z
dc.date.issued2001-11
dc.description.abstractThe reforms were remarkably successful: by 1997 internal tax revenue had recovered to 13 percent of GDP-despite an extremely difficult political and economic environment-and 90 percent of large corporate taxpayers surveyed believed that taxpayer services had improved. The reforms had several key elements: granting the National Tax Administration Superintendency (SUNAT) meaningful administrative and financial autonomy, implementing radical personnel reform, investing in infrastructure and information technology, and generating public support. The reforms also forged a new relationship between taxpayers and the tax agency and committed to improving services. At the same time, the agency made clear its intention to enforce compliance with the tax code. SUNAT's experience offers several lessons for tax administration reform in other countries. First, the immediate efficacy of SUNAT as a semiautonomous revenue authority was due to a combination of several factors, perhaps the most important of which was a coupling of political leadership with managerial expertise. But Peru's experience also highlights pitfalls to avoid for other countries engaging in tax administration reform.en
dc.identifierhttp://documents.worldbank.org/curated/en/2001/11/2011706/strengthening-perus-tax-agency
dc.identifier.doi10.1596/11361
dc.identifier.urihttps://hdl.handle.net/10986/11361
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesPREM Notes; No. 60
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCOUNTABILITY
dc.subjectADMINISTRATION REFORM
dc.subjectADMINISTRATIVE AUTONOMY
dc.subjectADMINISTRATIVE REFORMS
dc.subjectAUCTIONS
dc.subjectAUTHORITY
dc.subjectCIVIL SERVICE
dc.subjectCONSTITUENCY
dc.subjectCORRUPTION
dc.subjectDECREE
dc.subjectDIVISION OF LABOR
dc.subjectEMPLOYMENT
dc.subjectEVASION
dc.subjectFINANCIAL AUTONOMY
dc.subjectFINANCIAL STABILITY
dc.subjectFISCAL
dc.subjectHUMAN RESOURCES
dc.subjectINCOME
dc.subjectJUDICIARY
dc.subjectMINISTRY OF FINANCE
dc.subjectPOLITICAL ECONOMY
dc.subjectPOLITICAL INTERFERENCE
dc.subjectPRESIDENCY
dc.subjectPRIVATE SECTOR
dc.subjectPUBLIC OPINION
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SUPPORT
dc.subjectRESOURCES MANAGEMENT
dc.subjectRETIREMENT
dc.subjectTAX
dc.subjectTAX ADMINISTRATION
dc.subjectTAX ADMINISTRATIONS
dc.subjectTAX COLLECTION
dc.subjectTAX LAWS
dc.subjectTAX POLICY
dc.subjectTAX RATES
dc.subjectTAX REVENUE
dc.subjectTREASURY TAX ADMINISTRATION
dc.subjectSTAFFING
dc.subjectHUMAN RESOURCES DEVELOPMENT
dc.subjectINFORMATION TECHNOLOGY
dc.subjectCORPORATE TAXATION
dc.subjectCIVIL SERVICE
dc.subjectAUTONOMY
dc.subjectSERVICE DELIVERY
dc.subjectTAX ADMINISTRATION AUTOMATION
dc.subjectTAX BURDENS
dc.subjectTAX COMPLIANCE
dc.subjectPOLITICAL ENVIRONMENT
dc.subjectTAX EVASION
dc.subjectTAX COMPLIANCE
dc.subjectORGANIZATIONAL EFFECTIVENESS
dc.subjectTAX POLICY
dc.subjectSUSTAINABILITY
dc.titleStrengthening Peru's Tax Agencyen
dspace.entity.typePublication
okr.date.doiregistration2025-04-29T09:47:53.795654Z
okr.doctypePublications & Research::Brief
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/2001/11/2011706/strengthening-perus-tax-agency
okr.globalpracticeSocial, Urban, Rural and Resilience
okr.globalpracticeGovernance
okr.globalpracticeEnvironment and Natural Resources
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.guid216901468288064403
okr.guid178461468057863513
okr.identifier.externaldocumentum090224b082f538f4_2_0
okr.identifier.internaldocumentum2011706
okr.identifier.report24846
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2002/10/04/000094946_02092504034278/Rendered/PDF/multi0page.pdfen
okr.region.administrativeLatin America & Caribbean
okr.region.countryPeru
okr.sectorPublic Administration, Law, and Justice :: Central government administration
okr.topicPublic Sector Economics
okr.topicUrban Development::Municipal Financial Management
okr.topicGovernance::National Governance
okr.topicBanks and Banking Reform
okr.topicEnvironmental Economics and Policies
okr.topicFinance and Financial Sector Development
okr.topicPublic Sector Development
okr.topicEnvironment
okr.unitDevelopment Research Group (DECRG)
okr.volume1 of 1
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