In order to review the methodologies used to estimate the tax expenditures and noncompliance with main taxes, Econ. Miguel Pecho Trigueros, Tax Studies and Research Director of CIAT, went to Guatemala City during this month of July to hold meetings with officials of the SAT.

This assistance was made possible through the sponsorship of the German Cooperation (GIZ).

During the working sessions, the criteria to choose benefits and tax incentives that constitute tax expenditure were reviewed, as well as the techniques and sources of data used to estimate the loss of revenue generated. Calculations to estimate the breach of the VAT and the Income Tax were also reviewed.

Mr. Francisco Rivera Escobar (Superintendent of the SAT) meets with the econ. Miguel E. Pecho Trigueros (Director of Tax Studies and Research of the CIAT).