With the co-sponsorship of the Internal Revenue Service-SRI of Ecuador, the 45th CIAT General Assembly was held on April 4-7, 2001 in Quito Ecuador.

In this event, the participating delegations discussed and exchanged opinions and experiences on “Tax morale as determining factor in improving the effectiveness of the tax administration”, main theme chosen for the Assembly.

This assembly was a great achievement for CIAT, not only because of the high technical level of the topics discussed, but also the significant number of participants and acceptance of this event by the international tax community.

At the closing of the technical sessions of the Assembly, Dr. Everardo Maciel, former Secretary of Federal Revenues of Brazil, as well as former member of the CIAT Executive Council and CIAT president in 2006-2007, presented the general report on the event.

We hereby wish to express our deep appreciation to the delegations of the member countries, guest countries, international organizations, speakers, moderators, commentators, in sum, to all the participants and especially, to the Internal Revenue Service of Ecuador for the excellent organization and warm welcome afforded to all of the 58 participating delegations.

The reports are available at CIAT`s web site