The CIAT Executive Secretariat is pleased to make available to the My CIAT community the results of recent technical assistance carried out in countries in the region to measure tax transaction costs in small and medium enterprises and analyze possible causes for the social acceptance of tax non-compliance.

Thanks to the sponsorship of other international organizations and cooperating entities, from the year 2013 CIAT has been able to include as part of their Studies Program the development of researches based on the use of microdata. The use of microdata strengthens the causal analysis that can be carried out on the topics under investigation. In particular, those collected through surveys are useful to capture social perceptions. For the tax authorities, this information is certainly valuable to better target their efforts.

The CIAT Executive Secretariat will continue promoting the use of surveys to measure aspects such as the taxpayer satisfaction with the services provided by the tax administration or the costs of tax compliance, and to capture social insights that allow understanding the possible causes for the social acceptance of tax non-compliance in Latin America.