Member Countries

Argentina	Dominican Republic	Netherlands
Aruba	Ecuador	Nicaragua
Barbados	El Salvador	Panama
Bermuda	France	Paraguay
Bolivarian Republic of Venezuela	Guatemala	Peru
Bolivia	Guyana	Portugal
Brazil	Haiti	Sint Maarten
Canada	Honduras	Spain
Chile	Italy	Suriname
Colombia	Jamaica	Trinidad & Tobago
Costa Rica	Kenya	Uruguay
Cuba	Mexico	United States of America
Curacao

 

Associate Member Countries

Czech Republic
India
South Africa

 

EXECUTIVE COUNCIL 2011 - 2012

President:
Carlos M. Carrasco	Ecuador
Councilors:
Roberto Ugarte	Bolivia
Julio Pereira Gandarillas	Chile
Clarck Neptune	Haití
Luis Cucalón	Panama
Gerónimo Bellasai	Paraguay
José António de Azevedo Pereira	Portugal
Steven Miller	United States of America
Pablo Ferreri	Uruguay
EXECUTIVE SECRETARIAT
Executive Secretary	Márcio F. Verdi
Institutional Planning and Development Director	Socorro Velázquez
Training and Human Talent Development Director	María Raquel Ayala
Operations and Institutional Management Director	Francisco J. Beiner
Technical Assistance and Information Technology and Communication Director	Raúl Zambrano V.
Tax Studies and Research Director	Miguel Pecho
International Cooperation and Taxation Director	Gonzalo Arias
Accounting and Finance Manager	Xiomara Tejada
Internal Administration and Human Resources Manager	Rita L. Solis

 

REPRESENTATIVES AND CORRESPONDENTS OF CIAT

Country	Representative	Correspondent
Argentina	Ricardo Echegaray	Carlos Alberto Sánchez
Aruba	Ritza Hernandez	Anita ten Hove
Barbados	Martin Cox
Bermuda	Mannard R. Packwood
Bolivia	Roberto Ugarte	Juana Patricia Jiménez Soto
Brasil	Carlos Alberto Barreto	Flavio Araujo
Canadá	Linda Lizotte-MacPherson	María Pica
Chile	Julio Pereira Gandarillas	Bernardita Moraga
Colombia	Juan Ricardo Ortega López	Patricia Parada Castro
Costa Rica		Maribel Zúñiga C.
Cuba	Yolanda Alvarez de la Torre	Armando Lopetegui M.
Curacao	Jamila Isenia	Yut-Ha Natalie Sint Hill
Czech Republic	Jan Knizek	Bronislav Mikel
Dominican Republic	Juan Hernández	Nieves Vargas Collado
Ecuador	Carlos Carrasco Vicuña	Mauro Andino A.
El Salvador	Carlos Alfredo Cativo Sandoval	Ramón Pérez Gómez
France	Philippe Parini	Josiane Lanteri
Guatemala	Miguel Arturo Gutiérrez E.	Manfredo Chocano A.
Guyana	Khurshid Sattaur	Jenet Abbensetts
Haiti	Clarck Neptune
Honduras	Enrique Castellón	Grace de La Paz Saravia
India	Sanjay Kumar Mishra	Deepak Garg
Italy	Nino Di Paolo	Stefano Gesuelli
Jamaica	Viralee Latibeaudiere	Meris Haughton
Kenya	John Karimi Njiraini
México	Alfredo Gutiérrez	Roberto López Vides
Nicaragua	Martin Rivas Ruiz	Elías Álvarez M.
Panama	Luis Cucalón
Paraguay	Gerónimo José Bellassai	Elizabeth F. de Corrales
Peru	Tania Quispe	Clara Rossana Urteaga
Portugal	José Antonio de Azevedo	María Angelina da Silva
Sint Maarten	Sherry Hazel	María Bass
Spain	Beatriz Gloria Viana Miguel	Fernando Díaz Yubero
South Africa	Oupa Magashula	Varsha Singh
Surinam	Cornelis Van Dijk	Ronny Asabina
The Netherlands	Peter Veld	Marian Bette
Trinidad & Tobago	Deokie Hosein	Trevor Lalai
United States	Steven T. Miller	Raúl Pertierra
Uruguay	Pablo Ferreri	Margarita Faral
Venezuela (Bolivarian Rep.)	José David Cabello Rondón	Esther Madrid Blanco

 

TECHNICAL ASSISTANCE MISSIONS

Spain
Head of Mission: Luis Cremades Ugarte

France
Head of Mission: Isabelle Gaetan

 

MAIN THEME: IMPROVING THE PERFORMANCE OF THE TAX ADMINISTRATION: EVASION CONTROL AND TAXPAYER ASSISTANCE

Currently, tax administrations are attributing ever greater importance to improving their levels of efficiency in relation to two of its essential functions, namely: control and taxpayer assistance.

The world economic crisis, which has affected every country to a greater or lesser extent, has exercised great pressure on tax organizations urging them to achieve greater and better results for relieving the economic difficulties faced by governments.

The main theme of the Assembly will analyze the alternatives being implemented by the countries to combat evasion and improve taxpayer assistance, it being understood that, today more than ever, voluntary compliance must continue to be promoted, while at the same time exercising more effective, innovative and specialized controls that may allow for expanding the tax base and increasing collection.

To this end, technology, much in the same way as it has been for many years, continues to be for the tax administrations the essential support tool, along with the design and application of methodologies for measuring income tax and VAT evasion. It is not only a matter of reliably quantifying the latter, but of obtaining detailed information on the main sources of noncompliance, their modus operandi and on that basis, begin scheduling better oriented and successful control actions.

TOPIC 1. The Use of Information and Communication Technologies to Improve Performance and Facilitate Compliance.

Information technologies are an important support to all of the tax administrations’ working spheres. In particular, efforts have been devoted to developing or implementing and adjusting programs for intensifying and fine tuning control actions, as well as increasing and improving taxpayer services.

It is important to be aware of how ICTs have contributed and continue to improve control and facilitate compliance through their own developments, outsourcing or the combination of both modalities, in such aspects as security, support, contingency plans, reliability of information received and sent to the administration as well as the taxpayers, their processing as well as management.

1.1. e-Facilitation of Compliance: Taxpayer services provided via Internet are an ever more important factor in simultaneously promoting voluntary compliance and creating subjective risk. Therefore, it is necessary to introduce and improve the services offered to the taxpayer. These include the development of applications which by means of the technologies may improve the processes and provide a better service. Some examples are: the electronic invoice, tax refunds, the tax return prepared by the administration, appeals and administrative procedures, requests and sending of information and on-line examination, among others.

1.2. e-Control of noncompliance: massive crosschecks are an essential tool for examining noncompliance with VAT and individual and corporate income tax. This involves aspects dealing with VAT control through purchase and sales records; information regarding the change of taxpayers; the control of exporters and third party information, especially in relation to income tax, among others.

1.3. e-cooperation: Information technologies that may allow information exchange between national and international entities. The development of computerized programs that may facilitate the exchange of information at the level of countries and national entities is a fundamental control basis. Some of the issues to be analyzed involve the characteristics of those electronic formats that may not only facilitate information exchange, but that may allow systematization as regards internal taxes and customs duties, the advantages, conditions and results achieved.

TOPIC 2. Satisfaction and Quality of Service Provided by the Tax Administration to the Taxpayer

2.1. Mechanisms for measuring the Quality of Service provided to the taxpayer and results achieved.

Currently there is a variety of services available which even though they are a great step forward in assistance actions, there is also concern with respect to their quality. Given the increasing demand by taxpayers and citizens in general for greater and better services, it is important to evaluate the existing ones, in order to improve, reconsider or substitute them with others of greater quality and effectiveness. In the presentation of this case, it is important to consider the existing measurement mechanisms, the periodicity with which they are applied, the results achieved and adjustment plans as an outcome of the administration’s operation.

2.2. Mechanisms implemented for assisting taxpayers in remote geographical areas.

The outsourcing of collection services, in particular, led to the elimination of offices by many tax administrations in most medium and small towns, in order to focus on the control, collection and assessment functions, for example. However, the tax administration’s presence in these geographical areas has recovered importance, with a view to assisting those residents who face difficulties in accessing information and service, either because of insufficient road and telecommunications infrastructure or coverage restrictions. It is thus important to analyze the mechanisms used for assisting those taxpayers, the cost-benefit relationship, the proposed objectives and results achieved.

2.3. Strategies aimed at improving the Quality of the Service.

Topic 2.1 discusses the mechanisms for measuring the quality of services rendered to the taxpayer. After achieving these results or determining that it is necessary to improve the quality of the service, which are the strategies developed for increasing the levels of satisfaction and effectiveness of those services? Who is responsible for their implementation? How are they reviewed and how frequently?

TOPIC 3. Measurement of VAT and Income Tax evasion by personal and corporate taxpayers.

The measurement of VAT and income tax evasion is essential for determining the tax administration’s control actions. However, there are varying positions in relation to this issue, mainly because of the interpretation of results achieved from the information sources used and the greater or lesser consideration of variables that may impact them.

Currently the tax administrations are challenged with delivering reliable results with respect to whatever may represent evasion, especially at a time when the administration’s role as collecting entity is more crucial than ever. The dissemination of such results to society as supervisor of the State´s function acquires greater relevance when compared to past periods when the amounts were unknown and likewise, no credible periodic measurements were carried out.

3.1. Methodologies for estimating Income Tax and VAT evasion.

The methodologies used, in particular, have been the subject of controversy throughout the years. There is no agreement as to which could be the best methodologies and especially the information source used for undertaking the corresponding estimates. Different factors are specifically taken into account in the case of VAT and income tax and in turn, in the latter’s case, the situation is not the same when referring to individuals and corporations or businesses.

The methodologies applied and pros and cons of each of them, the information sources used and results expected are among the aspects to be considered in this case study.

3.3. Design of plans for controlling evasion and indicators of management results.

As seen in the previous topics, in measuring evasion one must determine its causes; identify the evaders and provide important information on inappropriate behaviors in order to design more efficient and effective control plans. Likewise, the design of management indicators and their application constitute the tool for measuring the success of the plans or identifying the adjustment, modification or correction needed.

 

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DAILY SCHEDULE OF ACTIVITIES

Monday, April 23

Morning

08:45 - 09:30            Inaugural ceremony

• Coffee

                                    Topic 1:                  The use of Information and Communication Technologies to improve Performance and facilitate Compliance.

                                    Moderator:            Carlos Marx Carrasco, General Director, Internal Revenue Service, Ecuador

09:30 - 10:00            Speaker:                Julio Pereira Gandarillas, Director, Internal Revenue Service, Chile (30´)      

10:00 - 10:10            Commentator:      John Njiraini, Commissioner General, Kenya Revenue Authority, (10´)

10:10 - 10:30            Discussion (20´)

Country Case 1.1  e-Facilitation of Compliance: Taxpayer services via Internet

                                    Moderator:            Oscar Funes, Superintendent of Tax Administration, Guatemala

10:30 - 10:50            Speaker:                Beatriz Gloria Viana Miguel, General Director, State Agency of Tax Administration, Spain (20´)

10:50 - 11:10            Speaker:                Sue Wormington, Director General, Horizontal Integration Division, Canada Revenue Agency (20´)

11:10 - 11:30            Speaker:                Alain Lelouey, Head of the Copernic IT Program, General Directorate of Public Finances, France (20’)

11:30 - 12:10            Discussion (40’)

                                    Country Case 1.2  e-Control of noncompliance.

                                    Moderator:            Roberto Ugarte, Acting Executive Chairman, National Tax Service, Bolivia

12:10 - 12:30            Speaker:                Germania Montás, Deputy Director General, General Director of Internal Taxes, Dominican Republic (20´)

12:30 - 12:50          Speaker:                  Marian Bette, Senior Policy Advisor, Tax and Customs Administration, The Netherlands (20´)

12:50 - 13:10            Speaker:                Julio Pereira Gandarillas, Director, Internal Revenue Service, Chile (20’)

13:10 - 13:50            Discussion (40´)

13:50 - 15:00            Lunch

Afternoon

General Assembly Administrative Session: For representatives of CIAT member countries only

 

 

Tuesday, April 24

Morning

                                    Country Case 1.3 e-Cooperation: Information technologies that may allow for exchanging information between national and international entities.

                                    Moderator:            Gerónimo Bellassai, Vice-Minister of Taxation, State Undersecretariat of Taxation, Paraguay

09:00 - 09:20            Speaker:              Ms. Nicola Ardito, Tax Administration and Fight Against Fiscal Fraud, Directorate General for Taxation and the Customs Union, European Commission (20´)

09:20 - 09:40            Speaker:                Carlos Alberto Barreto, Secretary, Secretariat of Federal Revenues of Brazil (20´)

09:40 - 10:00            Speaker:                Sergio Mujica, Deputy Secretary General, World Customs Organization-WCO (20´)

10:00 - 10:30            Discussion (30´)

10:30 - 10:50            Coffee break

10:50 - 12:20            Panel 1:  KEY ASPECTS IN COMMUNICATION AND TAXPAYER SERVICES: Which are the minimum services that should be provided via Internet; which ones should be provided on line, which ones through the communication media?
                                   
                                    Moderator:            Raúl Zambrano, Technical Assistance and Information and Communications Technology, Director, CIAT

PARTICIPANTS:    Canada, Costa Rica, Guatemala, Spain

Multilateral Convention on Mutual Administrative Assistance in Tax Matters

12:20 - 12:50            Speaker:                Pascal Saint-Amans - OECD (30´)

12:50 - 13:00            Commentator:      Socorro Velazquez - CIAT (10´)

13:00 - 13:20            Discussion (20´)

Integration Afternoon (Lunch included)

 

 

Wednesday, April 25

  

Morning

                                    Topic 2:                  Satisfaction and Quality of Service provided by the tax administration to the taxpayer

                                    Country Case 2.1  Mechanisms for measuring the Quality of Service provided to the taxpayer and results achieved.

                                    Moderator:            Rosario Massino, Head of International Cooperation Office, Guardia di Finanza, Italy

09:00 - 09:20            Speaker:                Vilhelm Andersson, Deputy Director General, Swedish Tax Agency (20´)

09:20 - 09:40            Discussion (20´)

                                    Country Case 2.2  Mechanisms implemented for assisting taxpayers in remote geographical areas.

                                    Moderator:            Pablo Ferreri, Director General of Revenue, General Directorate of Taxation, Uruguay

09:40 - 10:00            Speaker:                Raju Budhia, Group Manager, Corporate Risk and Assurance, Inland Revenue, New Zealand (20´)

10:00 - 10:20            Speaker:                Carlos Marx Carrasco, General Director, Internal Revenue Service, Ecuador (20´)

10:20 - 10:50            Coffee break

10:50 - 11:30            Discussion (40´)

                                    Country Case 2.3 Strategies aimed at improving the Quality of the Service.

                                    Moderator:            Martin Cox, Permanent Secretary of Finance, Ministry of Finance and Economic Affairs, Barbados

11:30 - 11:50            Speaker:                Douglas O’Donnell, Assistant Deputy Commissioner, IRS, U.S.A. (20´)

11:50 - 12:10            Speaker:                José Antonio de Azevedo Pereira, Director General of Revenue, Tax Customs Authority, Portugal (20´)

12:10  - 12:50           Discussion (40´)

12:50 - 14:15            Lunch

Afternoon

14:15 - 15:10            Panel 2:            ADVANTAGES AND DISADVANTAGES OF MEASURING THE QUALITY OF SERVICE PROVIDED TO THE TAXPAYERS: What methodology should be used, how often should it be done? Dissemination of results and actions to be undertaken

Moderator:                                                María Raquel Ayala - CIAT

PARTICIPANTS:    Ecuador, Spain, New Zealand, USA

                                    Topic 3:                  Measurement of VAT and Income Tax evasion by individual and corporate taxpayers. 

                                    Moderator:            Deokie Hosein, Acting Chairman, Board of Inland Revenue, Trinidad & Tobago

15:10 - 15:40            Speaker:                Julio Pereira Gandarillas, Director, Internal Revenue Service, Chile (30´)

15:40 - 15:50            Commentator:      Promila Bhardwaj, Director General, Department of Income Tax, Ministry of Finance, India (10´)

15:50 - 16:30            Discussion (40´)

16:30 - 16:55            Coffee break

16:55 - 17:30            Participation of the Minister of Finance of Chile, Dr. Felipe Larraín Bascuñán.

 

 

Thursday, April 26

  

Morning

                                    Country Case 3.1  Methodologies for estimating income tax and VAT evasion.

                                    Moderator:            Julio Pereira Gandarillas, Director, Internal Revenue Service, Chile

09:00 - 09:20            Speaker:                Miguel Pecho – Director, Tax Studies and Research, CIAT (20´)

09:20 - 09:40            Speaker:                Fernando Vidal Flecha Arrua, General Director of Tax Examination, Paraguay (20’)

09:40 - 10:00            Speaker:                Juan Pablo Jiménez, Economic Affairs Officer, ECLAC (20´)

10:00 - 10:40            Discussion (40´)

10:40 - 11:00            Coffee break

                                    Country Case 3.3  Design of plans for controlling evasion and indicators of management results.

                                    Moderator:            Khurshid Sattaur, Commissioner General, Guyana Revenue Authority

11:00 - 11:20            Speaker:                Carlos Sánchez, Director General, Social Security Resources, Federal Administration of Public Revenues, Argentina (20´)

11:20 - 11:40            Speaker:                Juan Ricardo Ortega, General Director, Tax  and Customs Directorate, Colombia (20´)

11:40 - 12:10            Discussion (30´)

12:10 - 13:30            Lunch

Afternoon

13:30 - 14:30            Panel 3:              THE METHODOLOGIES FOR MEASURING  EVASION AND THE DESIGN OF CONTROL PROGRAMS: Pros and cons. Fundamental agreements and structural disagreements.

                                    Moderator:            Miguel Pecho - CIAT

PARTICIPANTS:    Chile, Dominican Republic, IDB, Peru

14:30 - 15:30            Presentation of CIAT / IADB / CAPTAC-DR Project on “The State of the Latin American Tax Administrations”

15:30 - 15:50            Discussion (20’)

15:50 - 16:10            Coffee break

Closing session

16:10 - 16:20            Evaluation of event

16:20 - 16:50            Final considerations: Jeffrey Owens

16:50 - 17:20            Closing Ceremony