The IBFD, together with CIAT, has developed the “Tax Administration Manual”. It provides a systematic and comprehensive view of the modern tax administration. The book includes chapters on taxation, central functions of tax administration, social developments, organizational structures, risk management, primary processes of tax administration, personnel and support processes, planning and control processes, performance management, and administration change. It is an international manual in the sense that it attempts to provide knowledge within the tax administration based on the experience of several countries, identifying examples of best practices carried out by effective and efficient tax administrations. The manual does not attempt to provide a guide plan for tax administrations, since legal, institutional, economic, social and cultural differences preclude this exercise.

The Tax Administration Manual is an important reference tool for tax legislators, tax administrations and taxation scholars, as well as those interested in currents and developments in the structure and administration of large public institutions.

To obtain an electronic copy in Spanish language, please access the following link: IBFD / CIAT Tax Administration Manual