Análisis economico de la administración tributaria

Tax administration is a key issue in any tax system. Achieving taxpayers’ voluntary compliance and eliminating tax fraud are the two objectives to pursue by any tax administration. Although the early theory on optimal taxation omitted any issue concerning compliance, maximizing social welfare requires taking into account all administration
and compliance costs. In federal countries tax administration must be organised combining both efficiency and accountability objectives, as well as other possible externalities among administrations. In Spain, the role to be played by regions in tax administration is not well resolved. A well- designed integrated tax administration seems to be the way to follow.