An effective, modern tax administration ensures that a government collects adequate and timely revenues, while minimizing hindrances to taxpayers and economic growth. With few exceptions, countries in Latin America and the Caribbean struggle to enforce tax laws and collect sufficient tax revenue to fund the provision of critical public goods and services to citizens.
This publication, Detailed Guidelines for Improved Tax Administration in Latin America and the Caribbean, provides a comprehensive view of tax administration functions and operations, including actionable guidance to help tax administrators and donors understand leading practices, pinpoint areas with potential for improvement, and take steps toward more effective and efficient tax administration.
Please find a variety of options below for downloading the material in both English and Spanish. While each chapter can stand on its own as a detailed examination of the title topic, the chapters follow a common structure and combine to form a coherent overall publication.