Tax Administrations: Collection, Costs and Personnel Evidence for the CIAT Countries with data of ISORA

![]() The main objective of this document is to begin to present the enormous informative wealth contained in the survey to the participating countries and administrations and analyze the pros and cons of some of the potential uses of the data, encouraging their respective study services to deepen the task. Subsequent working papers will continue this work by addressing other areas of the survey. This study has been prepared by Mr. Santiago Díaz de Sarralde Miguez, Director of Tax Studies and Research of CIAT (Inter-American Center of Tax Administrations). |
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