A seminar on “Structuring of information systems for analyzing revenues and evaluating the impact of tax policy measures” was held at the Spanish Cooperation Training Center in La Antigua, Guatemala, on October 25-29. A presentation was made of the AEAT’s information system and the way it is used in the forecast, follow-up and analysis of tax revenues, as well as the evaluation of policies.

Based on the Spanish experience, consideration was given to the need for Latin American tax administrations to disseminate information that may facilitate the implementation of microsimulation tools, in order to evaluate (ex ante and ex post) the effects of regulatory changes and tax or social measures.

The presentations were made by Rafael Frutos Vivar, Head of the Tax Studies Unit (AEAT) and Coordinator of the Seminar, Natalia Losa Alvaro, Chief of Area of the Tax Computerization Department (AEAT) and Miguel Eduardo Pecho Trigueros, Tax Studies and Research Manager (CIAT).

The seminar material is available in the CIAT Library as well as in the virtual platform of the Tax Studies and Research Area Network.

See documents

From left to right: Rafael Frutos Vivar, Head of the Studies Unit, Tax Studies and Statistics Service (AEAT); Merche Flórez, Director of the Spanish Cooperation Training Center in La Antigua, Guatemala; Miguel Pecho Trigueros, Tax Studies and Research Manager (CIAT).