Journal Articles

Taxation, Fiscal Decentralisation and Legitimacy: The Role of Semi-Autonomous Tax Agencies in Peru

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This article analyses the Servicios de Administración Tributaria (SAT), which currently operate in nine Peruvian cities, to show that semi-autonomous tax agencies can play a significant role in strengthening the effectiveness, efficiency and legitimacy of decentralised tax systems. Its findings indicate that the SAT collect local taxes and non-tax revenues more effectively than conventional tax administrations, and that, although the SAT model per se does not generate strong incentives for the promotion of efficiency, efficiency may become more important once the SAT are consolidated. Finally, there are hints that the Peruvian SAT contribute to the legitimacy of the tax system thanks to higher levels of transparency and client orientation.

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Detail Information

Series Title

Development Policy Review

Call Number

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Publisher

Hoboken, United States : Wiley-Blackwell., 2010

Collation

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Language

English

ISBN/ISSN

09506764

Classification

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Content Type

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Media Type

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Carrier Type

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Edition

Volume 28, Issue 6, November 2010, pages 643–667

Subject(s)

Legitimacy
New Public Management
Peru
Fiscal decentralisation
Tax system

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