In partnership with other international organizations and sponsors, from 2013 the CIAT has included research papers based on the use of microdata as part of its research studies. Using microdata strengthens the causal analysis performed on the topics under investigation. Specially, data based on surveys are useful to capture social perceptions.


In the case of tax research and studies, it is shown that the use of surveys can better streamline the tax authorities’ efforts, since they collect firsthand the taxpayers’ opinions. For example, surveys are conducted to measure satisfaction with the services provided by the tax administration, to calculate the tax transaction costs or to understand the degree of social acceptance of tax noncompliance.


The CIAT Executive Secretariat has coordinated the implementation of surveys as part of the measurement of tax transaction costs in small and medium companies and the causal analysis of the social acceptance of tax noncompliance. The first project was sponsored by the U.N Department of Economic and Social Affairs (UN-DESA), through the Financing for Development Office (FfDO), and the second by the International Tax Compact (ITC) - Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ).


In this section, the documents produced by both projects are available for the MyCIAT community members, in order to contribute to the quantitative analysis of tax issues and increase the knowledge base in these areas.