Detailed Guidelines for Improved Tax Administration in Latin America and the Caribbean

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.

Download the entire book here:

Download an Overview of the book: English [PDF, 1.1MB]  |  Español [PDF, 1.1MB]

Download individual chapters below:

  • Chapter 1 – Introduction: English [PDF, 742K]  |  Español [PDF, 688K]
  • Chapter 2 – Conceptual Framework: English [PDF, 1MB]  |  Español [PDF, 944K]
  • Chapter 3 – Legal Framework: English [PDF, 987K]  |  Español [PDF, 870K]
  • Chapter 4 – Organizational Structure and Management: English [PDF, 1.2MB]  |  Español [PDF, 1MB]
  • Chapter 5 – Registration: English [PDF, 900K]  |  :Español [PDF, 777K]
  • Chapter 6 – Taxpayer Services: English [PDF, 1MB]  |  Español [PDF, 914K]
  • Chapter 7 – Filing and Payments: English [PDF, 1.3MB]  |  Español [PDF, 1.3MB]
  • Chapter 8 – Audit: English [PDF, 1.2MB]  |  Español [PDF, 1MB]
  • Chapter 9 – Fraud Investigation: English [PDF, 1MB]  |  Español [PDF, 884K]
  • Chapter 10 – Collections: English [PDF, 1.5MB]  |  Español [PDF, 1.4MB]
  • Chapter 11 – Objections and Appeals: English [PDF, 1MB]  |  Español [PDF, 1MB]
  • Chapter 12 – Information Technology: English [PDF, 1.5MB]  |  Español [PDF, 1.4MB]
  • Chapter 13 – Human Resource Management and Organizational Development: English [PDF, 1MB]  |  Español [PDF, 980K]
  • Chapter 14 – Budget Planning and Resource Management: English [PDF, 1MB]  |  Español [PDF, 980K]
  • Chapter 15 – Strategic Planning: English [PDF, 1.1MB]  |  Español [PDF, 1MB]
  • Chapter 16 – Internal Audit: English [PDF, 1MB]  |  Español [PDF, 990K]
  • Chapter 17 – Integrity: English [PDF, 920K]  |  Español [PDF, 890K]