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Estudio de Tributación y Género

Jameson Alejandro Mencías-Vega, Noelia Méndez Santolaria y Agustina O’Donnell / 2025

WP-09-2025: Revenue Report CIAT (RRC) Year 2024

Santiago Díaz de Sarralde Miguez, Julio López y Gaspar Maldonado / 2025

In 2024, the outlook for revenue performance was somewhat more positive than in 2023, with average cumulative growth in constant values of 3.9% and a majority of countries — 17 out of 22 — recording increases in revenue. By tax category, growth was positive across the board, with a 2.4% increase in income taxes, 5% in VAT, 5.1% in excise taxes, and 6.4% in Other revenue. Latin America and the Caribbean registered a 3.3% increase in revenue compared to the same period in 2023.

DT-09-2025: Reporte de Recaudación CIAT (RRC) Año 2024

Santiago Díaz de Sarralde Miguez, Julio López y Gaspar Maldonado / 2025

En el año 2024 el panorama de la evolución de la recaudación fue algo más positivo que en 2023, con un crecimiento promedio acumulado en valores constantes del 3,9% y una mayoría de países -17 de 22- registrando aumentos de los ingresos. Por impuestos, la evolución es positiva en todas las partidas, con un alza del 2,4% en los impuestos sobre la renta, 5% en el IVA, 5,1% en los impuestos selectivos sobre el consumo y 6,4% en el Resto. América Latina y el Caribe registra un aumento de sus ingresos del 3,3% respecto al mismo periodo de 2023.

WP-08-2025: Institutional Strength Index of Tax Administrations: A Multidimensional Proposal Based on ISORA

Carlos Garcimartín y Santiago Díaz de Sarralde Miguez / 2025

The Institutional Strength Index of Tax Administrations (IFIAT) uses 156 ISORA variables grouped into five dimensions — 1) Management autonomy; 2) Governance, control, and planning; 3) Personnel management; 4) Taxpayers relations; and 5) Available resources — to analyze best practices worldwide. The IFIAT results show an average institutional strength in CIAT countries higher than the ISORA average: 66.5 versus 59.1, respectively.

8 March, 2016
Written by: ciatadmin

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