In 1991, Peru had perhaps the most radical reform of the tax administration in developing countries, as President Fujimori created the National Office of Tax Administration (SUNAT): semi-autonomous revenue authority competent to put the country's fiscal house in order. Reform met with initial success, as revenue growth and reduce evasion, although the strategy SUNAT come in for questioning by the same government that created it. In particular, the powerful Ministry of Finance, questioned the wisdom of the SUNAT autonomy and called for taking a second look at the reform model. At the same time, corporate taxpayers, and in the informal sector, vigorously engaged in a dialogue. The reform of the public sector, hailed as a major achievement in the field of tax administration, raises serious questions about the reform of the state in developing countries by reviewing the old, is a fine line between politics and administration. HKS Case Number 1596.0 "Hide
by Robert Taliercio 21 pages. Publication Date: July 1, 2000. Prod. #: HKS496-PDF-ENG
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