Well developed markets are a key feature affecting the conditions under which tax administrations must operate.
Key markets affecting administrative conditions include factor markets and the financial sector.
At the other extreme, the technology of market transactions affects the ability of administrations to keep informed about the extent of economic activity as the ongoing internet revolution demonstrates. Further coverage is in the section on Electronic commerce and internet penetration . There is also coverage of relevant issues in the Institutional Analysis and Assessment website. Further discussion of relevant issues is in Markets and tax design and in Markets and tax administration .