Fostering Inter-Organisational Relationships as a Way to Increase Efficiency in Tax Administration

Liucija Birškytė


The paper examines efficiency gains of inter-organisational cooperation within the context of federalism. The paper attempts to evaluate cooperation between federal and state agencies responsible for administration of taxes in the United States of America. The cornerstone of such cooperation is an intensive exchange of information between federal and state tax authorities. By adopting the tax structure in all relevant ways close to federal income tax structure, states may benefit from tax audit and other taxpayer return information generated by the federal government. The paper examines the federal-state cooperation in tax administration through the lens of several critical contingencies that determine the type of inter-organisational relationships. Although there is a recent tendency to make the programme a two-way street, state tax administrations receive the greater part of benefits in the consequence of cooperation.


inter-organisational relationships; cooperation; tax administration; tax auditing; tax compliance

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"Intellectual Economics" ISSN online 1822-8038 / ISSN print 1822-8011