Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/54095
Authors: 
Pinhanez, Monica
Year of Publication: 
2010
Series/Report no.: 
Working paper // World Institute for Development Economics Research 2010,119
Abstract: 
This paper shows how an elite cadre of public sector officials played a key role in the success of administrative reforms in Brazil's state tax administration bureaus in the 1990s. The success of the reforms strengthened public sector bureaucracies and institutions at all government levels, predominantly in the tax departments. At the state level, the tax administrative reforms comprised complex changes in organizational structure, technology, and institutional arrangements. These reforms resulted in increased tax revenues, tax compliance, and successful restructuring. For the public officials who took part in the process, the reforms meant finding a new identity, and a new mission. As such, this paper explores an alternative mode of getting public sectors officials to commit and own public sector changes.
Subjects: 
tax administrative reform
elites
public sector bureaucrats
JEL: 
H2
H11
H71
H83
ISBN: 
978-92-9230-357-0
Document Type: 
Working Paper

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