Análisis economico de la administración tributaria

Luca Salvadori , José-Maria Durán-Cabré

Research output: Contribution to journalArticleResearch


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.
Original languageSpanish
Pages (from-to)112-130
Number of pages19
JournalPapeles de Economía Española
Publication statusPublished - 2017


  • Tax administration
  • Fiscal externalities
  • Fiscal federalism

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