Abstract
This guide is part of a series of Virtual Training to Advance Revenue Administration (VITARA) reference guides that has been developed based on the contents of the VITARA online modules. This reference guide focuses on international good practices in organizational design. It explains how tax administrations can organize people, processes, and work effectively. It builds knowledge and understanding of critical features and dependencies in the organizational design of tax administrations, defining the concept of organizational design, and explaining why it is important. This guide also identifies the main organizational models (function-based, tax type-based, segment-based, and hybrid) used in the design of tax administrations and explains the advantages and disadvantages of the different models. It compares the roles of headquarters and field operations in a tax administration's organizational structure and also describes the importance of special units and functions within a tax administration's organizational structure. The guide helps tax administration leaders better understand how tax administration organizational models can be adapted to accommodate new responsibilities and roles.
Peru has been diverging from advanced economies due to sluggish productivity growth. While multiple factors contributed to it, constrained technology and knowledge diffusion is one of them. Addressing these barriers could unlock the considerable potential of the digital revolution, including digital technologies and artificial intelligence (AI),2and boost productivity primarily in the formal sector, especially in the financial, government, education, health, IT, trade, and real estate sectors. Current advancements in the use of technology within the financial sector (FinTech) and the government sector (GovTech) are steps in the right direction.