As a part of the cooperation program between the American Center of Tax Administrations (CIAT) and the International Tax Compact (ITC) – Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ), a field work to measure the social acceptance of tax noncompliance in Latin America has been launched.

This sociological study seeks to find out the citizens ‘opinions regarding the tax non-compliance phenomenon, specifically in two (2) selected pilot countries, Panama and Bolivia. Following public opinion polling techniques, it is expected to determine the extent of the phenomenon and its possible determinants.

The renowned international market research company IPSOS has been hired by the CIAT to conduct surveys in these two pilot countries in April and May, following a questionnaire previously discussed with the tax authorities of these selected countries.

The project is implemented by the CIAT Directorate of Tax Studies and Research, with the participation of the international consultant María Goenaga Ruiz de Zuazu. The study results are expected to be presented in July. It is hoped that they will contribute to focus the tax authorities’ efforts to promote voluntary tax compliance.

For further information on technical assistance in this line of research, please email Miguel Pecho (mpecho@ciat.org) , Director of Tax Studies and Research at the CIAT.