Recommendations made in the “Seminar on Tax Collection Systems – Persuasive and Enforced Periods”
As a result of the “Seminar on Tax Collection Systems – Persuasive and Enforced Periods,” sponsored by the SRI of Ecuador and CIAT from September 21 to 23, 2011, participants and experts from 13 CIAT member countries both from Latin America and Europe, after productive discussions based on the contents of the event have formulated a list of recommendations.
These recommendations, although are limited to the topics covered in the seminar, give an idea of those aspects that modern Tax Administrations should take into account when designing and implementing their collection practices, both during the persuasive and the enforced periods.