Tax administrations need to continue operating during and after disruptive events including natural disasters, social upheaval, acts of vandalism and cyber-attacks or mobility restrictions. The resilience of organizations depends on adaptability and response conditions, but also, and fundamentally, on being prepared. It is precisely in this sense that the “Guide for the design of a business continuity plan for tax administrations” is presented, with a broad vision, beyond the exclusively technological.

The guide covers the areas of attitude, vision, resources and maturity, seeks a self-assessment scheme, with a mechanics inspired by TADAT, and aims to be an instrument for tax administrations to assess their strengths and prioritize the use of resources to improve their resilience capabilities.

This initiative has been developed within the framework of CIAT’s joint work program with the German Development Cooperation, GIZ, in coordination with COSEFIN of SICA.

The authors of the guide are officials of the Spanish Tax Agency: Ignacio González, Ana María Pastor Ruiz, Juan Carlos Román Cortes, and Fernando Casquero Martin.