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

In this working document we offer a first approximation to the data collected in ISORA’s last edition (International Survey on Revenue Administrations 2016-2017, OECD, IMF, IOTA, CIAT) for CIAT member countries, focusing on the results obtained – collection managed by each of the administrations – and the means they have – budgets and human resources – in 2015.

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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