The path to digital transformation in Argentina


  • Gabriel Alejandro Vadell


Tax Administration, Taxes, Digital transformation, Communication technology, Digital Maturity


This paper describes and analyzes those factors that show the degree of progress in the digitization process of the tax administration in Argentina, taking into account two perspectives derived from its own functional essence: on the one hand, the need to adapt to new digital business models (front office), and on the other hand, based on internal capacity (back office) to receive, process, and utilize an increasing amount of data that lead to fulfilling the primary organizational mission.

After reviewing the main actions carried out on the path to transformation and those planned for implementation in the short and medium term, the characteristics that are evident in the components measuring their maturity are described: Environment, resources, inputs, and outputs.

Author Biography

Gabriel Alejandro Vadell

Gabriel Alejandro Vadell

Argentinian. Public Accountant (UBA). Postgraduate in Capital Markets (UBA). Diploma in Tax Administration (CIAT). Technical Coordinator of the Center for Studies in Tax Administration – CEAT – of the Faculty of Economic Sciences of the University of Buenos Aires. Director and co-author of the books: The Taxation of Cryptocurrencies and the Digital Economy, Editorial Edicon, (Buenos Aires, 2020). Taxation in the Digital Era, Editorial Edicon (Buenos Aires, 2023) – Co-author of the Manual on tax planning, Section 3.19 “Risks of tax compliance by companies that operate in the digital Economy”, CIAT 2022. Errepar and La Ley Editorials.Lecturer and exhibitor at Tax Congresses and Seminars. Postgraduate professor at the University of Belgrano and the Argentine Business University (UADE). At the international level, he has been a speaker at the International Workshop “Compliance Risk Management as an instrument to improve the performance of Revenue Administrations: Advances and Experiences (Asunción, 2018) and has provided Technical Assistance on Management and Development of Fiscal Intelligence to the ONAT of the Republic of Cuba, within the framework of the Expert Program promoted by the European Union. (Havana, 2016). Since 1990 he has worked as an AFIP official, having held, among others, the position of Director of Metropolitan and Interior Regions. He is currently a Technical Advisor in the Northern Regional Directorate




How to Cite

Vadell, G. A. (2023). The path to digital transformation in Argentina. Review of International and European Economic Law, 2(4), A2.1-A2.15. Retrieved from