The Institutional Strength Index of Tax Administrations (IFIAT) uses 156 ISORA variables grouped into five dimensions — 1) Management autonomy; 2) Governance, control, and planning; 3) Personnel management; 4) Taxpayers relations; and 5) Available resources — to analyze best practices worldwide. The IFIAT results show an average institutional strength in CIAT countries higher than the ISORA average: 66.5 versus 59.1, respectively.

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