The VII  Tax Studies Network meeting of the Inter-American Center of Tax Administrations (CIAT) was held on February 26 and 27, 2018, at the facilities of the Escola de Administração Fazendária (ESAF) located in Brasilia, Brazil. This meeting was sponsored by the German Agency for International Cooperation (GIZ), with the support of the Receita Federal do Brasil (RFB) and ESAF and was honored to be inaugurated by Ms. Marta González Ayala, Deputy Minister of Taxation of Paraguay and president of the CIAT Executive Council, Mr. Paulo Ricardo de Souza Cardozo, Deputy Secretary of the RFB, Mr. Manuel Augusto Alves Silva, General Director of ESAF and Mr. Márcio Ferreira Verdi, Executive Secretary of CIAT.

The main topic of the meeting was “The Quantitative Analysis of the Tax Administration: Evidence-based Policies Analysis”, a framework that the 28 participants from 14 countries and CIAT could approach through the 17 presentations of the participants, on the advances registered by the Tax Administrations (AATT) of the region.

About the Measurements and Analysis of the Collection, we had the opportunity to listen to the General Tax Directorate (DGI) of Uruguay, explaining the “Evaluation and monitoring of alternative methodologies for projection of tax collection in Uruguay“. The State Agency for Tax Administration (AEAT) of Spain, presented the “Analysis and Forecast of Collection: Problems and Solutions“. For its part, the General Directorate of Taxation (DGT) of Costa Rica presented the “Analysis of the Behavior of Revenue in Costa Rica“, while the Institute of Fiscal Studies (IEF) of Spain spoke on “Simulation Tools and Derived Outputs” Lastly, the Center for Tax and Customs Studies (CETAD) of Brazil presented its paper on “Tributação sobre o Consumo Brasil – Concepção de um Novo Modelo“.

In relation to “Tax Expenses and Incentives“, the DGI of Uruguay analyzed the “Panorama of Tax Expenditures in Latin America, main statistics of the CIAT Database“. The General Directorate of Revenues (DGI) of Nicaragua participated by updating us on what they are doing in their country with respect to the “Measurement and analysis of tax collection and expenditures” and again from CETAD of the Federal Revenue Service of Brazil told us about of “Mensuração e Avaliação de Gastos Tributários”

Ultimately, the topic that was addressed was “Tax Administrations and Fiscal Compliance“, with the participation of the Directorate General of Internal Taxes (DGII) of the Dominican Republic, analyzing the “Impact of external audits of medium and large taxpayers on tax compliance in the Dominican Republic“. The Tax Administration of Chile, Internal Revenue Services (SII) presented the study on”The estimation of evasion by not issuing sales tickets in micro and small companies” and we closed the session, again with the participation of CETAD talking about “Systematics of Desoneração da Folha – a brasileira experiência“.

For its part, CIAT contributed with works, presented by its Director of Studies, on the various topics addressed, such as: “The Tax Administrations: Collection, Costs and Personnel. Evidence for CIAT countries with ISORA data “; “Facilitating compliance: services to the taxpayer; cooperative strategies; simplification and segmentation in the ISORA survey (International Survey On Revenue Administrations – IMF, OECD, IOTA, CIAT)”; “The Value Added Tax: Collection, Efficiency, Tax Expenditures and Inefficiencies in Latin America” ; “Update on the Equivalent Fiscal Pressure in Latin America and the Caribbean (IDB-CIAT)” ; “Design and valuation of tax incentives in developing countries (UN-CIAT)”. Also by CIAT, the Director of Technical Assistance and ICT; Raúl Zambrano enlightened us about the “Analysis of effects of the Electronic Invoicing implementation”, subject of continuous validity in our countries. These works show CIAT’s recent activity in the collection and analysis of tax information put at the service of administrations through its website and its publications. In this link you can access all the presentations and the full program of the conference.

In summary, two days full of activity, in which we were able to observe first-hand the efforts made by the Tax Administrations and their areas of Studies to project, measure and evaluate the activities of the collection agencies and whose results are available to the entire CIAT community. Our deepest gratitude to the sponsors -with special mention to GIZ, ESAF and RFB, and our congratulations to all the participants for the work they carry out.

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