Introduction to the Special Issue ‘New Perspectives on Tax Administration Research’1

Abstract

Tax administration reforms have been central on the policy agenda of many countries (both developing and developed) around the world, and they have become much more prominent recently as countries struggle to reduce public deficits. The six papers in this special issue look at a wide range of important and topical aspects related to tax administration. Issues that are discussed and analysed concern the identification and measurement of ‘ghosts’, the role of digital payments penetration in Value Added Tax (VAT) compliance and collection, whether audits deter future tax compliance, the extent to which gender matters in tax compliance and the role of social value orientation in the interplay between the two, and the role of amnesties. In the following, a brief summary of these papers is provided which we hope will encourage the reader to have a careful read of this excellent selection of contributions.