Impact of the human factor in a paradigmatic change in Tax Administrations

This thesis was motivated by the lack of specific literature for organizational change in state structures mainly dedicated to tax administration, which has generated a culture of empiricism that can be clearly appreciated in different parts of the world, as will be seen during the developing. In principle, today the “engine of change” par excellence turns out to be technology (that is, the implementation of an ITAS or administrative management program), however, this factor is one among many others. In particular, this thesis was carried out in order to analyze the impact of the human factor on paradigmatic changes in tax administrations and the improvements that can be introduced to maximize them. For this, the applicable theory was analyzed and surveys have been carried out in different administrations (including organizations in Argentina, Guatemala and Barbados) and a series of interviews with specialists in the field.

You can consult it in the online library of the Torcuato Di Tella university (in Spanish).