Efficiency and effectiveness in tax administration collection practices: a systematic review

The objective of the study was to identify efficiency and effectiveness practices for tax collection in increasing tax compliance. To this end, a systematic review was carried out with a time frame between 01/01/2016 and 12/31/2021, in the Web of Science and Scoppus. A total of 1043 articles were analyzed, of which 12 met all the criteria: 8 articles on combating evasion, 2 on combating delinquency and 2 on both. Of these, 10 different techniques to increase the efficiency and effectiveness of tax collection were surveyed. It should be noted that there is no single tool or practice capable of ensuring tax compliance, although most focus on tackling tax evasion. Despite this, it can be concluded that in order to increase the efficiency and effectiveness of tax collection, the tax authorities must consider tax compliance with a holistic view, emphasizing both evasion and delinquency, and using the various tools to close the different gaps of non-compliance.