Global Tax Administration

Global Tax Administration offers a comprehensive exploration of how modern tax systems operate in an increasingly complex, digital, and globalized world. Designed for students, practitioners, and policy-makers alike, this textbook examines the structures, functions, and challenges of tax administrations across diverse jurisdictions.

Beginning with the foundational principles of tax collection and compliance, the book covers the entire spectrum of tax administration—from legal frameworks and taxpayer registration to filing systems, service delivery, audits, and enforcement. It highlights the need for clear organizational mandates, autonomy, and robust legal structures, while also emphasizing the importance of taxpayer trust, transparency, and voluntary compliance.

Drawing from international benchmarks and real-world practices, including case studies from Latin America and the Caribbean, the book introduces a maturity model to guide the evolution of tax administrations through stages of modernization, digitalization, and innovation.

With a strong focus on global trends—such as the integration of customs and tax, the rise of e-filing and e-payments, and the need for risk-based audits—Global Tax Administration equips readers with a forward-looking understanding of how revenue authorities must adapt to meet rising public expectations and evolving policy demands.

Clear explanations, comparative frameworks, and practical exercises make this an ideal resource for academic programs in public finance, taxation, and governance. It also serves as a valuable reference for professionals seeking to improve institutional effectiveness and strengthen tax systems in service of national development.