The 2012 V Tax Conference of the DGI was held on September 27 and 28, in the Main Hall of the School of Economic Sciences and Administration, of the University of the Republic of Uruguay.

Some of the topics discussed in this event were: the statute of limitations, business succession, the concept of actual beneficiary in agreements to avoid double taxation, public finance issues, among others.

The CIAT Director of Tax Studies and Research, Economist Miguel Pecho, presented a study on “Estimation of Tax Noncompliance in Latin America: 2000-2010”.

The study indicates a reduction in VAT and Corporate Tax noncompliance in the Latin American countries in 2000-2010. The estimated productivity coefficients show a 21.3% and 17.6% reduction in VAT and Corporate Tax collection inefficiency, respectively, between the first and second quinquennium. Likewise, in the case of corporate tax, calculations obtained from other studies as well as the one in the current study, according to the theoretical potential method with the use of National Accounts, show a noncompliance reduction between the first and second quinquenniums, of 11.6% in average for the first one and 19.7%, in average for the second one. The best results for 2006-2010 are further confirmed with estimates obtained in the last section of the study based on management data from the tax administrations.

The Minister of Economy and Finance, Fernando Lorenzo, participated in the closing session.

From left to right: Mr. Pablo Ferreri, General Director of the DGI; Mr. Miguel Pecho, CIAT Tax Studies Director, Mr. Carlos Walter, from the Governmental Administration of Public Revenues (AGIP) of the Government of the Autonomous City of Buenos Aires and Mr. David Eibe.