The Inter-American Center of Tax Administrations features an extensive background in rendering technical assistance to the tax administrations from numerous member-countries, including the sub-national tax administrations, customs and exceptionally, CIAT non-member countries.
Different types of technical assistance are provided:
- Through mutual cooperation among tax administrations managed or coordinated by the Executive Secretariat,
- through the technical assistance rendered directly by CIAT permanent officials,
- Through projects managed by consultants, who in their majority are or have been officials from tax administrations with broad background on different processes and fields.
The areas in terms of technical assistance are multiple, and include: preparing reform projects on specific or global aspects of tax policy; institutional consolidation and improvement of the tax administrations, including the creation of agencies with different degrees of autarchy and their merging with other tax management areas like customs; optimization of the substantial Tax Administration proceedings, including, among others, collection, compliance control, auditing, enforced collection, taxpayer assistance; incorporation of risk management models and procedures; design and implementation of organizational structures; design and implementation of tax careers and other human resources processes; and in the use of ICT, for specific purposes as well as the development of integral management systems.
Owing to their magnitude, middle and long-term cooperation projects are executed under the following two modalities:
• Projects in which CIAT assumes the role of Managing Agency
In these projects, the counterpart is also involved in project execution. In such cases, the CIAT Executive Secretariat manages the project, and upon request of the counterpart, enters into services or purchase agreements, with or without technical participation in defining the agreement documents, terms of reference or bid assessments; it carries the accounting records; manages revolving funds; or acts as supervisor or guarantor of the project quality. As compensation, CIAT collects an amount that may be calculated as a percentage of the actual amount spent or a regular fixed amount.
These projects are deemed as moderate financial-risk projects and have been mostly sponsored by development programs funded in part or in full by international development agencies like the Inter-American Development Bank– IDB, the International Bank for Reconstruction and Development – IBRD and less frequently, regional agencies such as the regional technical assistance centers promoted by the International Monetary Fund or the Andean Development Corporation.
• Projects by product or risk modality
In this type of projects, the CIAT Executive Secretariat is responsible for rendering services, developing deliverables or building software. Likewise, it assumes responsibility for the quality of the products developed and services rendered. The price and turnaround time for these projects are determined at the time of subscribing the agreements, and may only be revisited by agreement of the parties. On certain occasions, these projects are carried forward on the basis of public bids and entail high-financial risk for the institution.
Since 1983, CIAT has been participating in technical cooperation activities for the development and elaboration of diagnostics, support, execution and assessment of over 70 projects to strengthen tax legislation and tax administrations in 23 countries (Argentina, Bahamas, Barbados, Bolivia, Brazil, Cuba, Chile, Ecuador, El Salvador, Haiti, Honduras, Jamaica, Guatemala, Guyana, Mexico, Nicaragua, Panama, Paraguay, Peru, Dominican Republic, Suriname, Uruguay and Venezuela).
The following table features the distribution by type of project in recent years.
Source: Technical Assistance - CIAT