Digitalization of Tax Administration in Latin America and the Caribbean: Best-Practice Framework for Improving E-Services to Taxpayers

Technological advances offer enormous and still unexploited opportunities to the tax administrations of Latin America and the Caribbean to improve their tax services. This report, produced by the Inter-American Development Bank in collaboration with the WU Global Tax Policy Center (GTPC) at the Institute for Austrian and International Tax Law
(Vienna University of Economics and Business), assesses current digitalization levels in tax administrations across the region, describes the legal framework necessary for digitalization, and identifies areas for improvement based on good tax administration principles and best practices. It offers roadmaps for improving digital taxpayer services that consider important differences across more and less digitally advanced countries. In all countries, progress on the digitalization of tax services can lead to better tax compliance and governance. However, less advanced countries should focus first on facilitating taxpayer connectivity and the digitalization of tax documents; more advanced countries should implement automated tax filing and data-sharing among government agencies.