At the end of March of this year 2023 and with the sponsorship of the Norwegian Agency for Development Cooperation (NORAD), the Eighth Meeting of the CIAT Tax Studies and Research Areas Network was held in Panama City. This document gathers the ideas and concepts discussed at this meeting, which serve to illustrate the main current trends in tax administration as well as to disseminate and exchange the most recent experiences presented by various specialists from the countries participating in this Network.

This work consists of 19 articles organized into four relevant thematic areas: 1) Tax Reforms in CIAT member countries, updated regulations, and analysis of tax collection; 2) Tax expenditures and tax evasion, measurement methodologies and evaluation of their effects; 3) Responses of the tax administrations and development of specific services in response to the digitalization of the economy; and 4) Advances in the implementation and use of electronic invoicing to improve tax compliance.

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