Strengthening the capacity of tax administrations in Central America

Strengthening the capacity of tax administrations
in Central America
•In the framework of the ITC Core Group meeting held in April, 2010, CIAT
and GIZ discussed an initiative aimed at strengthening the capacity of the
tax administrations (TA) in the Central American (CA) region.
•This initiative was the result of a specific need on tax audit in the
telecommunication economic sector, posed by El Salvador Tax
Administration to CIAT.
•Through the application of a survey to the TAs of the CA region, needs
and priorities were identified on sectorial tax audit.
•According to the results, we designed the first CIAT/ITC project in the
framework of the ITC initiative, with the aim to strengthen TAs in the
following areas: tax audit in general, telecommunication tax audit,
financial tax audit, international taxation.
Strengthening the capacity of tax administrations
in Central America
•
CAPTAC-DR & US Treasury-OTA, organizations with strong presence in CA
and wide experience in providing technical assistance, joined the initiative.
•
The activity was carried out under the “workshop” format and discussions
were focused on the general and sectorial examination capacity of Central
American the tax administrations, particularly, the financial and
telecommunications sectors.
•
The workshop was not planned as an isolated activity. Instead, the purpose
was to familiarize Central American tax administrations with more advanced
experiences of other countries so that they may determine needs that could be
covered through technical assistance projects to be carried out within the
framework of the ITC initiative.
•
Experts from the Tax Administrations of Chile, Ecuador, France, Mexico and
Peru presented their experiences.
Strengthening the capacity of tax administrations
in Central America
•
•
In El Salvador, the CA tax officials specifically indicated the type of
assistance and the modalities in which they would like to receive it
(preferably technical assistance and training to improve capacity
building- coaching, mentoring).
Likewise, they harshly criticized the way in which cooperation was
currently being provided, due to, among other reasons, the following:
– Lack of coordination among those providing assistance in the
region.
– Financing of assistance which does not respond to their specific
needs.
– Activities that do not result in tangible benefits.
– Responding to numerous diagnoses that ultimately do not result in
effective actions.
Strengthening the capacity of tax administrations
in Central America
•
Nevertheless, several tax administrations in this region are partially
unaware of their own needs and how to best address them.
International organizations are aware of this fact. Taking all of this into
account, how can one best deliver assistance?
•
Because of this situation, it was decided that a coordination meeting
be held with the organizations present in El Salvador as well as
others, in order to undertake actions that may generate synergies
responding in a coordinated and coherent manner to the demands of
the tax administrations.
•
Consequently, a meeting was organized at the headquarters of the
World Bank Group in Washington, D.C. on January 24-25, 2011.
INITIATIVE FOR COORDINATING TECHNICAL ASSISTANCE IN
THE SPHERE OF TAX ADMINISTRATION AND POLICY IN THE
LATIN AMERICAN AND CARIBBEAN REGION
World Bank Headquarters, Washington, D.C., January 24 and 25, 2011
Office of
Techn ical
Assistance
MAIN OBJECTIVE:
To pave the way towards development of a common strategy aiming at providing
coordinated technical assistance to Latin American countries in tax policy and
administration, by ensuring efficient utilization of resources assigned for coordination,
and subsequently through joint actions promoting synergies
Strengthening the capacity of tax administrations
in Central America
Other outcomes from the 1st ITC project:
•
According to the issues discussed in El Salvador, CIAT proposed a
strategy to increase capacity building in CA countries. How? CIAT and
GIZ planned a second stage of the project aimed at providing CIATdeveloped virtual courses on financial institutions and operations to
CA tax administration officials to improve knowledge on this matter.
•
Guatemala and Honduras showed interest in learning more about the
experience of the Mexican and Chilean tax administrations,
respectively, and GIZ helped them organized a formal visit to these tax
administrations.
Other areas CIAT can partner
Micro
simulation
studies
Electronic
invoicing
Digital
communication
strategy
Benchmarking
tools
Data Bases on
Taxation
Virtual courses
Essay contest
Working
groups and
commitees on
different
matters
Joint resear on
tax matters
Maturity
models
Study visits to
progressive
tax
administration
Publications
Research
scholarship
Other areas CIAT can partner
What can
CIAT
offer?
40+ years
with LAC
TAs
Network of
TA experts
on different
subjects
Efficient HR with
experience and
knowledge in
technical assistance,
tax research and
international
cooperation to
support projects
knowledge
of cultural,
social and
economic
aspects of
LAC
countries
Products
and
services:
virtual
courses,
manual,
models,
researches,
documents,
magazines,
seminars
Resources to
What do
we expect
from
partners?
Develop IT
projects in
poor LAC
countries
Provide,
update and
develop
CIAT virtual
courses,
according
to LAC
countries
demands
Collaborate
on studies
and
research
Implement
good
practices in
LAC TAs
Organize
workshops
and
seminars
Develop
tools for
TAs
Would you
like to learn
more about
CIAT?
Would you
like to be a
CIAT
partner?
www.ciat.org
Please, contact to:
Socorro Velazquez: svelazquez@ciat.org
Gonzalo Arias: garias@ciat.org
Mónica Alonso: malonso@ciat.org
RESULTADO DE ENCUESTA
SITUACIÓN ACTUAL
Asistencia recibida en materia de fiscalización
Panamá
El Salvador
-Fiscalización de grandes
contribuyentes
-Fiscalización en general
En ambos casos,
estructura y funciones.
-Implementación de un sistema de
selección de casos
-capacitación
Costa Rica: NO
El Salvador: SI
Guatemala: SI
(OTA/FMI)
Nicaragua: NO
Panamá: SI
(FMI y CIAT/PNUD)
Guatemala
-Fiscalización de EMN
-Procesos de apelación
-Estrategia de fiscalización
Proceso de cobranza
-Evaluación del sistema de control
vigente para cada impuesto.
-Control de Precios de Transferencia
Principales barreras – Gráfico
Principales barreras - Detalle
Costa Rica
El Salvador
Guatemala
Nicaragua
Panamá
Falta de información confiable
X
X
X
X
X
Intercambio de información interinstitucional
X
X
X
X
X
Intercambio de información internacional
Fiscalización de operaciones internacionales
X
X
Estudios económicos sectoriales
X
Metodología para identificar risgos en base a la conducta de los contribuyentes
X
Capacidad operativa para procesar información
X
Gran informalidad
X
Capacitación
X
X
¿QUÉ TIPO DE ASISTENCIA FUE SOLICITADA?
Gráfico
Detalle
Cursos e‐learning
Costa Rica
El Salvador
X
X
Guatemala
Nicaragua
Panamá
X
Cursos presenciales
X
Cursos blended
X
X
X
X
Grupos de trabajo
Proyectos de AT
X
X
X
X
X
Visitas a AT
X
X
X
X
X
¿QUÉ ASPECTOS FUERON SOLICITADOS?
Gráfico
Detalle
Costa Rica
El Salvador
Aspectos organizacionales
X
RRHH (Capacitación/ética/reclutamiento, etc.)
X
Guatemala
Procesos
Panamá
X
TI para fiscalización
X
X
Gestión de información estratégica
X
X
Ejecución de la fiscalización
X
Criterios de selección de contribuyentes
Control de operaciones internacionales
Técnicas de control del movimiento de efectivo
Nicaragua
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
¿QUÉ SECTORES FUERON SOLICITADOS?
Gráfico
Detalle
Costa Rica
Telecomunicaciones
Farmacéutico
Agropecuario
Pesquero
Alimenticio
Financiero
X
El Salvador
X
X
X
Guatemala
X
X
X
X
X
X
Logística en comercio exterior
X
Construcción
Hotelero
Gastronómico
Seguridad
X
X
Nicaragua
X
X
X
X
Panamá
X
X
X
X
X
X
X
Profesiones liberales en general
X
X
Textil
X
X
Refinerías y distribuidoras de combustible
X
X
Bebidas alchoolicas
Azucarera
Turismo
Inmobiliario
X
X
X
X
X
Generación y distribución de energía eléctrica
X
Supermercados
X