The estimated VAT revenue efficiency for the period 2020–2023 is 56.9%, while the tax gap is divided into 14.6% attributable to the policy gap generated by tax expenditures and 28.4% to X‑inefficiency or the compliance gap. Likewise, the estimated revenue efficiency for the Corporate Income Tax in the selected LAC countries is 41.4%, with the tax gap composed of a 10.0% share attributable to the policy/tax expenditure gap and 48.6% to X‑inefficiency.

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