In the context where improving public services requires the development of institutional capacity and assuming that the patronage-client system cannot be eliminated overnight, the realistic short-term solution is to capitalize on the already existing, but uncollected, fiscal potential. Digital becomes a key tool in this process, playing an essential role in facilitating the relationship between the state and the fiscal authority and in consolidating processes, from reducing evasion to increasing efficiency, by rebuilding trust and transparency in the “fiscal contract” of our society.
