Fiscal Files CIAT- FFC. All the information at your fingertips.

All of Latin America and the Caribbean. Twenty-seven countries.
The evolution of revenue collection over recent decades and months, along with a comparison of tax structures against Latin American and OECD averages.
Tax rates for the main taxes. Links to our tax legislation summaries. And information on other relevant non-tax revenues.
But that is not all. Fiscal Files CIAT also compile information on what is not collected and why. Tax Expenditures and estimates of efficiency and Tax Gap, along with their various components.
And, of course, the key Tax Administration indicators, thanks to data from the ISORA survey: the cost of collection, budget, employees, electronic payment, as well as the results of the CIAT Institutional Strength Index of Tax Administrations (IFIAT), including a global data comparison.
And this is just the beginning. If you want to know more, the Fiscal Files CIAT provide links to our databases, studies, and research.
Now you can have it all at your fingertips. Fiscal Files CIAT: FFC. Find them continuously updated on our CIAT website.
The Fiscal Files CIAT (FFC) have been prepared and designed by the CIAT Directorate of Tax Studies and Research, led by Santiago Díaz de Sarralde, with the technical support of Julio Alberto López and Gaspar Maldonado.
We are grateful for the essential collaboration of all the agencies, administrations, and consultants who participated in compiling the databases and studies summarized in the FFC, as well as the CIAT Publications Department. Average Table LAC

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