Fiscal Files CIAT. All the information at your fingertips.

• All Latin America and the Caribbean. Twenty-seven countries.
• The evolution of revenue collection in recent decades and in recent months, along with a comparison of tax structure with the Latin America and OECD averages.
• Tax rates of the main taxes. Links to our tax legislation summaries. And information on other relevant non-tax revenues.
• But that’s not all. Fiscal Files CIAT also compile information on what is not collected and why. Tax Expenditures and the estimation of efficiency and the Tax Gap, with its various components.
• And key indicators of the Tax Administration could not be missing, thanks to the information from ISORA : collection cost, budget, employees, electronic payment, as well as the results of the CIAT Innovation, Digitization, and Technology Index (INDITEC), with data comparison at a global level.
• And this is just the beginning. If you want to know more, Fiscal Files CIAT offer links to our databases, studies, and research.
• Now you can have it all at your fingertips. Fiscal Files CIAT: FFC. Find them continuously updated on our website CIAT.
• The Fiscal Files CIAT (FFC) have been developed and designed by Santiago Díaz de Sarralde and Dalmiro Morán, with technical support from Julio Alberto López and Gaspar Maldonado from the Tax Studies and Research Directorate of CIAT.
• We appreciate the indispensable collaboration of all the organizations, administrations, and consultants who have participated in the development of the databases and studies compiled in the FFC, as well as the Publishing Department of CIAT.

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