Abstract

Tax administration plays a central role in shaping economic efficiency, government revenue, and long-term growth. In many emerging and advanced economies, weaknesses in tax systems including compliance gaps, inefficiencies in collection, and limited adoption of technology undermine fiscal sustainability and hinder equitable economic outcomes. This paper proposes an evidence-based framework for tax administration reform aimed at strengthening economic efficiency. Through a systematic review of global practices and an integrative analysis of empirical evidence, the study develops a structured framework that highlights key pillars of reform, including digital transformation, institutional capacity, compliance management, and taxpayer-centric strategies. The results underscore that reforms designed on the basis of context-specific evidence yield higher compliance rates, reduce administrative costs, and enhance fiscal stability. By situating the discussion within the broader literature on taxation, governance, and efficiency, this study provides both theoretical contributions and practical recommendations for policymakers, tax authorities, and international development partners.