The Executive Secretariat of the Inter-American Center of Tax Administrations (CIAT) is pleased to present the book “The Revenue Administrations of Latin America and the Caribbean 2011-2013”. This document represents an update of the book “State of the Tax Administration in Latin America 2006-2010”, which was elaborated by CIAT in conjunction with the Inter-American Development Bank (IDB) and the Regional Technical Assistance Center for Central America, Panama and the Dominican republic (CAPTAC-DR).

The information for this document was collected through the technological platform known as RA-FIT (Revenue Administration Fiscal International Tool), with the participation of 20 countries.

The document analyzes 10 main areas of Tax Administrations, namely : Institutional Aspects, Human Resources, Segmentation and registry of Taxpayers, presentation of personal and corporate Income Tax, Value Added Tax, Taxpayer Services, Debt Management, Auditing and Conflict Resolution

This work allows the CIAT member countries to compare their respective results and also to adopt the best practices of Tax Administrations of Latin America and the Caribbean.

We hope that this publication will serve as a support and a reference document for improving the tax administrations performances .

This document is free to download from the CIAT internet website