"This Handbook is a tool that provides a comprehensive overview of the structure and management of tax and customs administrations. It comprises research in the areas of tax policy design that impact tax administration; institutional setup and strategic planning; analytical capacities and maturity models; core business processes; tax sanctions; digital transformation of revenue administrations; and building data science capabilities.
This book offers a holistic view of the appropriate technology to be applied by tax and customs administrations, taking into account their respective maturity level. It presents pioneer work in the field of digital transformation, including a roadmap for policymakers and tax officials on how to incorporate disruptive technologies such as machine learning into modern revenue administrations. Examples from actual World Bank projects are provided so that tax policymakers and tax officials as well as information technology (IT) experts and information and communication technology (
