The Inter-American Center of Tax Administrations (CIAT) participated in the advanced training workshop titled “Behavioral Sciences for Tax Compliance: Challenges and International Experiences,” organized by the ARCA Institute and the Data Analytics Directorate of the Customs Collection and Control Agency (ARCA), where it was represented by Víctor Vargas.
The event, held virtually on May 20, 2026, brought together specialists and officials from tax administrations across the region to exchange knowledge and experiences regarding the use of behavioral science in tax administration.

The conference addressed the role of behavioral science as a strategic tool for improving institutional effectiveness, reducing operating costs, and promoting voluntary compliance with tax obligations. This approach, aligned with recommendations from international organizations, has become a priority for modern tax administrations, as it enables the design of more effective policies focused on taxpayer behavior.

CIAT presented on “Experiences and Results of Different Approaches to Applying Behavioral Insights in Tax Administrations”. The presentation analyzed the use of these approaches to understand taxpayer behavior based on causal evidence and, building on that, to design and evaluate more effective interventions. In this context, the presentation examined the application of experimental methodologies—such as randomized controlled trials—complemented by advanced analytics (predictive, prescriptive, and uplift models), aimed at optimizing decision-making.
Specifically, the study examined the role of persuasive letters, assessing their impact on tax compliance. The results show that persuasive communications, especially personalized ones, highlighting inconsistencies—have a significant causal effect on tax compliance, greater than that of general messages. Furthermore, a varied response was observed among taxpayers, influenced by factors such as economic capacity and the relative cost of compliance.

The event also featured the participation of leading experts from ARCA, the IDB, and from  Spain.

Among the key conclusions, it was noted that behavioral science enables the design of more effective and cost-efficient interventions to promote tax compliance. In this regard, the use of data and analytical tools is key to segmenting taxpayers and understanding their behavioral patterns, thereby facilitating the implementation