During the first year of implementation of the EUROsociAL II Program, CIAT, as an operative partner for Latin-America, in coordination with the FIIAPP, the AEAT and the Institute of Fiscal Studies of Spain, have carried out nine activities on a South-South basis, within the framework of the Action called “Voluntary Compliance with Tax Obligations” of the “Public Finance” Area of such Program.

These activities counted on the participation of 13 countries in Latin America (Argentina, Bolivia, Brazil, Colombia, Chile, Costa Rica, Guatemala, Ecuador, El Salvador, Mexico, Paraguay, Peru and Uruguay), have been mostly developed under the modalities of exchange visits, specialized consultancies, meeting and training course.

Among the main topics which have been requested to the program by tax administrations as strategic priorities, we could mention the following:

• Control of transfer pricing abusive manipulation;

• simplified taxation systems;

• electronic invoicing;

• international tax information exchange;

• massive controls;

• registration of taxpayers;

• information services and assistance to the taxpayer;

• Quality management in tax administrations and

• Human talent management

After these first support actions, which have allowed exchanging experiences and good practices related to tax administrations key processes; a number of issues have been identified which will be implemented as program projects during the current year. Among them the following could be highlighted:

• The improvement of taxpayer assistance, based on best information mechanisms and use of technologies (Argentina, Bolivia, Brazil, Chile, Guatemala, Mexico, Peru and Uruguay);

• The increased levels of quality in the main tax administrations processes (Bolivia, Brazil, Colombia, Costa Rica, Ecuador, Guatemala, Mexico, Paraguay, Peru and Uruguay);

• The reinforcement of tax administrations control capacity, both massive and selective (Argentina, Bolivia, Colombia, Chile, Costa Rica, Guatemala, El Salvador, Mexico, Paraguay, Peru and Uruguay).

Based on this experience, for 2014, EUROsociAL sets new goals to efficiently contribute with the tax administration reform processes that each country has prioritized.

CIAT thanks the EUROsociAL II Program partners for the opportunity to participate as an “operative partner” for Latin America, and all those tax administrations of our member countries that have actively contributed to the development of all these actions, entrusted the program, and provided a high commitment level.

Thanks to each and every one of the actors, we have been able to end 2013 with a positive balance of actions; that motivates us to achieve new goals in 2014, which could result in concrete benefits for our member countries.

For more information on the activities carried out, please visit the following links:

1. Assistance for implementing electronic invoicing in Paraguay

2. Assistance to Costa Rica for the strengthening of HR in the tax administration

3. South-South exchange visit on Transfer Pricing

4. Bilateral exchange visit on simplified tax regimes

5. South-south encounter on taxpayer registry

6. South-south exchange visit on massive control

7. South-south exchange visit on information services and taxpayer assistance

8. South-south exchange visit on exchange of information units and procedures

9. Training course on quality management in the tax administrations

See: Newsletter – Activity Report for 2013