A country’s tax administration usually reflects its society and its economy. Thus, the so well-worn revolution we are experiencing, global, digital, swift and mobile has clearly influenced taxation and the tax administration practices.

Regardless of the changes in taxation, undoubtedly something has been modified in the operation of the tax administrations: changes in the strategy for struggling against fraud, in the operation and processes and even in the relationship with the taxpayers as well as with other administrations. There have basically been 2 phenomena worth noting and all dealing with the reality we are experiencing.

First of all, in the past decade there has been a generalized loss of revenues due to the economic crisis and there has been a certain sense of incompetency vis-a-vis the new ways of tax planning, the mobility of resources and the new existing financial assets. As a result of this “revelation”, the countries opt for reacting and working in a coordinated manner. Thus, there arise, headed by the OECD, such initiatives as BEPS, the Global Forum and the agreements for the exchange of information.

Secondly, there has been a generalized use of the new technologies for improving the efficiency in Tax Management (in capital letters since it affects the entire operation), and in many cases reduces the cost of taxpayer compliance and the very cost of collection. The use of new technologies is here to stay and affects all the different areas of a tax administration. We are every day faced with significant advances in the computerized control tools such as big data, artificial intelligence and the development of internal computerized applications, which undoubtedly have attributed to the Tax Administration at least a very favorable position, adapted to the reality it must manage.

This manual constitutes a complete and systematic review of what the information and communication technologies involve in a present-day Tax Administration. However, it is not a traditional manual. Its great advantage is that it allows the reader, if he so wishes, to read it from beginning to end in order to acquire an in-depth knowledge of the subject. Likewise, it is a document for consulting specific issues without having to read it all. It is an essential guide to understand how, thanks to the ICTs, the institutions have been moving forward and taking leaps toward more efficient processes and practices. It is an indispensable manual for anyone who wishes to acquire an in-depth knowledge on how a Tax Administration should act in accordance with reality.

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