Directrices Detalladas para la Mejora de la Administración Tributaria en América Latina y el Caribe


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Published on:

August 31, 2013


The purpose of this product is to detail the workings of a modern tax administration. Specifically, this product is designed to enable tax administration officials and staff to assess their own performance against leading practices across the core components and functions of an effective tax administration. This product will also provide a 
tool for USAID officers, and other donors and practitioners, to engage with tax administrations on potential areas of technical assistance and to prioritize interventions. Finally, the product will be of interest to academia, as it presents an array of knowledge around effective tax administration practices.