Tax Transaction costs in the segment of Micro, Small and Medium Enterprises of Chile represented in 2014 0.96% of GDP, including 0.87% of GDP as tax compliance cost borne by taxpayers and 0.086 % of GDP as administrative cost by the Internal Revenue Service (SII).

This is the conclusion of the study conducted by the Inter-American Center of Tax Administrations (CIAT) and the Internal Revenue Service of Chile (SII), using the methodology proposed by CIAT and UN. It estimated not only the costs faced by taxpayers to meet their tax obligations but also the costs faced by tax authorities for the law enforcement.

It is important to highlight the sponsorship received from the program EUROsociAL II to complete this technical assistance, in the framework of voluntary compliance with tax obligations in the ​​Public Finance area of this program, financed by the European Union, coordinated by the FIIAPP and where the AEAT and CIAT act as operational partners.

CIAT has made similar estimates in Brazil, Costa Rica and Uruguay. For more information on technical assistance in this area, please write to the CIAT Director of Tax Studies and Research, Eco. Miguel Pecho (mpecho@ciat.org).

See : Medición de los Costos de Transacción Tributarios en Pequeñas y Medianas Empresas en Chile