Regional Diagnosis on Tax Culture in Central America (Spanish only)

We invite you to read the document “Regional Diagnosis on Tax Culture in Central America“, sponsored by the German Cooperation – GIZ, with the collaboration of CIAT, COSEFIN and SICA.

The purpose of this diagnosis is to document current tax culture practices in the countries of Central America and the Dominican Republic. It is not a diagnosis limited to describing only the actions conducted; it is intended to provide an account of the contextual prevailing situations to promote Tax Culture.

In addition, a section on the topic of taxation and gender is included in the context of the complexity of documenting what has happened in the region with this particular topic. We have undertaken the task of including several recent reflections and discussions on the topic and the possible impact that its incorporation may have on the operation of the tax systems in the region.Let us clarify that it was not the objective of this diagnosis to provide an exhaustive treatise on taxation and gender; however, we seek to broaden the basis of the discussion with a view to new possibilities for sharing ideas and actions in the future.

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