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Program to Support the Modernization of the National Tax and Customs Directorate
Improve tax collection levels through the technological and organizational modernization of the DIAN. The specific objectives are: (i) deepen and extend the digitalization of the management and control of tax collection, which began with the implementation of the electronic invoice; (ii) development and implementation of the electronic payroll; (iii) development and implementation of the electronic fiscal audit and intelligence; (iv) development of a comprehensive risk system for tax management; (v) development of an electronic system to control the movement of cargo.

Project Detail

Country

Colombia

Project Number

CO-L1245

Approval Date

November 6, 2020

Project Status

Implementation

Project Type

Loan Operation

Sector

REFORM / MODERNIZATION OF THE STATE

Subsector

REVENUE ADMINISTRATION

Lending Instrument

Préstamo de Inversión

Lending Instrument Code

INV

Modality

ESP (Specific Investment Operation)

Facility Type

-

Environmental Classification

Likely to cause minimal or no negative environmental and associated social impacts

Total Cost

USD 250,000,000.00

Country Counterpart Financing

USD 0.00

Original Amount Approved

USD 250,000,000.00

Financial Information
Operation Number Lending Type Reporting Currency Reporting Date Signed Date Fund Financial Instrument
5148/OC-CO Sovereign Guaranteed USD - United States Dollar Ordinary Capital Flexible Financing Facility
Operation Number 5148/OC-CO
  • Lending Type: Sovereign Guaranteed
  • Reporting Currency: USD - United States Dollar
  • Reporting Date:
  • Signed Date:
  • Fund: Ordinary Capital
  • Financial Instrument: Flexible Financing Facility

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Implementation Phase
https://www.iadb.org/document.cfm?id=EZIDB0000578-522669563-44191
CO-L1245 First period Jan-Jun 2023 - Public Report.PDF
Published Jan. 26, 2024
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https://www.iadb.org/document.cfm?id=EZIDB0000171-1375635338-36449
CO-L1245_P2070168_SP.pdf
Published Nov. 10, 2023
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https://www.iadb.org/document.cfm?id=EZIDB0000171-1375635338-35914
CO-L1245_P2050754_SP.pdf
Published Aug. 18, 2023
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https://www.iadb.org/document.cfm?id=EZIDB0000171-1375635338-35793
CO-L1245_P2046425_SP.pdf
Published Jul. 28, 2023
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https://www.iadb.org/document.cfm?id=EZIDB0000171-1375635338-35737
CO-L1245_P2044129_SP.pdf
Published Jul. 20, 2023
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https://www.iadb.org/document.cfm?id=EZIDB0000177-1674540408-1476
Aviso de interes NSGC.pdf
Published Jul. 17, 2023
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https://www.iadb.org/document.cfm?id=EZIDB0000171-1375635338-35666
CO-L1245_C2042233_AW.pdf
Published Jul. 10, 2023
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https://www.iadb.org/document.cfm?id=EZIDB0000578-522669563-43532
CO-L1245 Second period Jan-Dec 2022 - Public Report.PDF
Published Jul. 20, 2023
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https://www.iadb.org/document.cfm?id=EZIDB0000171-1375635338-35217
CO-L1245_P1179733_GN.pdf
Published Apr. 27, 2023
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https://www.iadb.org/document.cfm?id=EZIDB0000177-1458055588-46
CO-L1245 EFAS 01ene22 - 31dic22.pdf
Published Sep. 06, 2023
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https://www.iadb.org/document.cfm?id=EZIDB0000171-1375635338-35116
CO-L1245__P1172230_SP.pdf
Published Apr. 13, 2023
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https://www.iadb.org/document.cfm?id=EZIDB0000171-1375635338-35099
CO-L1245_P1165624_GN.pdf
Published Apr. 11, 2023
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https://www.iadb.org/document.cfm?id=EZIDB0000171-1375635338-35080
CO-L1245_P1168069_GN.pdf
Published Apr. 07, 2023
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https://www.iadb.org/document.cfm?id=EZIDB0000171-1375635338-35055
CO-L1245_P1164250_SP.pdf
Published Apr. 04, 2023
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https://www.iadb.org/document.cfm?id=EZIDB0000177-1674540408-1359
Aviso riesgos TAC VSD.docx
Published Mar. 30, 2023
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https://www.iadb.org/document.cfm?id=EZIDB0000171-1375635338-35037
CO-L1245_C1161397_AW.pdf
Published Mar. 29, 2023
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34827
CO-L1245_P1135578_GN.pdf
Published Feb. 14, 2023
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34823
CO-L1245_P1135575_SP.pdf
Published Feb. 14, 2023
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34797
CO-L1245_P1131633_GN.pdf
Published Feb. 07, 2023
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34775
CO-L1245_P1130055_GN.pdf
Published Jan. 31, 2023
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https://www.iadb.org/document.cfm?id=EZSHARE-1674540408-1268
CO-L1245 - Procurement Plan 2023 Version 2023-10.xlsx
Published Jan. 30, 2023
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https://www.iadb.org/document.cfm?id=EZSHARE-522669563-42259
CO-L1245 First period Jan-Jun 2022 - Public Report.PDF
Published Feb. 07, 2023
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https://www.iadb.org/document.cfm?id=EZSHARE-1674540408-1252
Aviso cultura de la contribucion VSD_.pdf
Published Jan. 13, 2023
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34666
CO-L1245_P1123063_SP.pdf
Published Jan. 04, 2023
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https://www.iadb.org/document.cfm?id=EZSHARE-1674540408-1239
Aviso cultura de la contribucion VSD.pdf
Published Dec. 30, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34632
CO-L1245_P1122589_SP.pdf
Published Dec. 29, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1674540408-1230
Aviso 081 gestion de aduanas y control de cargas integrado VF.pdf
Published Dec. 28, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34552
CO-L1245_C1113646_AW.pdf
Published Dec. 07, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34548
CO-L1245_C1112860_AW.pdf
Published Dec. 06, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34450
CO-L1245_C1102243_AW.pdf
Published Nov. 17, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34360
CO-L1245_P1092543_SP.pdf
Published Oct. 28, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34349
CO-L1245_C1091994_AW.pdf
Published Oct. 27, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1674540408-1182
Aviso Modelo de Servicio_.docx
Published Oct. 26, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34312
CO-L1245_C1090077_AW.pdf
Published Oct. 21, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34313
CO-L1245_C1090086_AW.pdf
Published Oct. 21, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1674540408-1171
CO-L1245 - Procurement Plan 2022 Version 2022-8.xlsx
Published Oct. 19, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34222
CO-L1245_C1078134_AW.pdf
Published Oct. 11, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1674540408-1163
Aviso Consultoria Modelo FiscalizacionVSD_.doc
Published Oct. 07, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34098
CO-L1245_P1065441_SP.pdf
Published Sep. 22, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34079
CO-L1245_P1062894_SP.pdf
Published Sep. 22, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34080
CO-L1245_P1062849_SP.pdf
Published Sep. 22, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34076
CO-L1245_C1062882_AW.pdf
Published Sep. 22, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1674540408-1104
Aviso-NSGT.docx
Published Feb. 26, 2024
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34004
CO-L1245_P1048266_SP.pdf
Published Sep. 07, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33993
CO-L1245_P1046298_SP.pdf
Published Sep. 02, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33991
CO-L1245_P1046286_SP.pdf
Published Sep. 02, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33992
CO-L1245_P1046292_SP.pdf
Published Sep. 02, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33949
CO-L1245_P1043088_SP.pdf
Published Aug. 29, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33905
CO-L1245_C1040283_AW.pdf
Published Aug. 23, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33893
CO-L1245_C1038783_AW.pdf
Published Aug. 19, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33880
CO-L1245_C1037286_AW.pdf
Published Aug. 17, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33871
CO-L1245_P1035165_SP.pdf
Published Aug. 17, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33832
CO-L1245_P1033647_SP.pdf
Published Aug. 10, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33831
CO-L1245_P1033644_SP.pdf
Published Aug. 10, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1674540408-982
PAMD – 089- CF-SBCC-21 Aviso Equipos Alta Tecnologia_.docx
Published Aug. 09, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1674540408-980
PAMD – 054- CF-SBCC-21 Aviso Modelo Operacion Aduanera_.docx
Published Aug. 09, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33750
CO-L1245_C1017360_AW.pdf
Published Aug. 05, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33749
CO-L1245_P1015686_SP.pdf
Published Aug. 05, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33735
CO-L1245_C1015110_AW.pdf
Published Aug. 05, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-522669563-41020
CO-L1245 Second period Jan-Dec 2021 - Public Report.PDF
Published Aug. 12, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33715
CO-L1245_C1013376_AW.pdf
Published Jul. 22, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1674540408-948
Anuncio especifico del proceso..pdf
Published Jul. 26, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33625
CO-L1245_C1006874_AW.pdf
Published Jul. 06, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33540
CO-L1245_P993278_SP.pdf
Published Jun. 17, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33528
CO-L1245_C992537_AW.pdf
Published Jun. 16, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1674540408-875
Aviso PAMD-040-CF-SBCC-21pdf.pdf
Published Jun. 16, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1674540408-872
CO-L1245 - Procurement Plan 2022 Version 2022-4.xlsx
Published Jul. 12, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33415
CO-L1245_C981689_AW.pdf
Published May. 27, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33362
CO-L1245_C978484_AW.pdf
Published May. 18, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33339
CO-L1245_C976840_AW.pdf
Published May. 16, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33336
CO-L1245_C977292_AW.pdf
Published May. 16, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33301
CO-L1245_C974204_AW.pdf
Published May. 09, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33279
CO-L1245_C972367_AW.pdf
Published May. 05, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33277
CO-L1245_C972883_AW.pdf
Published May. 05, 2022
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CO-L1245_C972370_AW.pdf
Published May. 04, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1458055588-19
5148-OC-CO EFA 31DIC21.pdf
Published Jun. 02, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33236
CO-L1245_C968035_AW.pdf
Published Apr. 28, 2022
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CO-L1245_P963325_SP.pdf
Published Apr. 20, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33137
CO-L1245_C956623_AW.pdf
Published Apr. 11, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33138
CO-L1245_956617_AW.pdf
Published Apr. 11, 2022
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CO-L1245_C956619_AW.pdf
Published Apr. 11, 2022
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CO-L1245_C956629_AW.pdf
Published Apr. 11, 2022
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CO-L1245_P931613_GN.pdf
Published Mar. 01, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-522669563-35493
CO-L1245 First period Jan-Jun 2021 - Public Report.pdf
Published Feb. 20, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-32787
CO-L1245_P915238_GN.pdf
Published Feb. 08, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-32777
CO-L1245_P915241_GN.pdf
Published Feb. 07, 2022
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CO-L1245_P913588_GN.pdf
Published Feb. 03, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-32727
CO-L1245_6175_1_SP.pdf
Published Feb. 01, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-32726
CO-L1245_5936_1_SP.pdf
Published Feb. 01, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-32716
CO-L1245_P911767_SP.pdf
Published Jan. 31, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-32649
CO-L1245_P906175_SP.pdf
Published Jan. 17, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-32633
CO-L1245_P905936_SP.pdf
Published Jan. 14, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-32595
CO-L1245_P900922_GN.pdf
Published Jan. 07, 2022
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CO-L1245_P900687_SP.pdf
Published Jan. 06, 2022
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CO-L1245_P900420_GN.pdf
Published Jan. 05, 2022
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CO-L1245_P900417_SP.pdf
Published Jan. 05, 2022
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CO-L1245_P899880_SP.pdf
Published Dec. 30, 2021
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-32556
CO-L1245_P899878_SP.pdf
Published Dec. 30, 2021
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-32443
CO-L1245_P881948_SP.pdf
Published Dec. 06, 2021
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-32386
CO-L1245_P877716_GN.pdf
Published Nov. 29, 2021
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-32387
CO-L1245_P877662_GN.pdf
Published Nov. 29, 2021
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-32271
CO-L1245_P861560_GN.pdf
Published Nov. 10, 2021
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-32123
CO-L1245_P854162_SP.pdf
Published Oct. 26, 2021
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CO-L1245_P840836_SP.pdf
Published Oct. 12, 2021
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CO-L1245_P837923_SP.pdf
Published Oct. 06, 2021
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CO-L1245_P837557_SP.pdf
Published Oct. 06, 2021
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CO-L1245_P829043_GN.pdf
Published Sep. 22, 2021
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CO-L1245_P817658_SP.pdf
Published Sep. 08, 2021
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CO-L1245_P812966_SP.pdf
Published Sep. 03, 2021
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CO-L1245__P810422_SP.pdf
Published Aug. 27, 2021
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CO-L1245_P798828_SP.pdf
Published Aug. 16, 2021
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CO-L1245_P798825_SP.pdf
Published Aug. 16, 2021
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https://www.iadb.org/document.cfm?id=EZSHARE-522669563-34823
CO-L1245 Second period Jan-Dec 2020 - Public Report.pdf
Published Jul. 20, 2021
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-31568
CO-L1245_9726_SP.pdf
Published Jul. 19, 2021
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CO-L1245_P710440_SP.pdf
Published Apr. 09, 2021
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CO-L1245_P704423_SP.pdf
Published Mar. 31, 2021
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CO-L1245_P704429_SP.pdf
Published Apr. 05, 2021
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CO-L1245_P704426_SP.pdf
Published Mar. 31, 2021
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CO-L1245_P704432_SP.pdf
Published Apr. 05, 2021
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CO-L1245_P702494_GN.pdf
Published Mar. 29, 2021
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Contrato de Garantía - Programa de Apoyo a la Modernización de la Dirección de Impuestos y Aduanas Nacionales.pdf
Published Jan. 12, 2021
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Contrato - Programa de Apoyo a la Modernización de la Dirección de Impuestos y Aduanas Nacionales.pdf
Published Jan. 12, 2021
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https://www.iadb.org/document.cfm?id=EZSHARE-965128629-48950
Program to Support the Modernization of the National Tax and Customs Directorate.pdf
Published Nov. 09, 2020
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https://www.iadb.org/document.cfm?id=EZSHARE-588528199-38
Colombia. Loan proposal for the _Program to Support the Modernization of the National Tax and Customs Directorate”.pdf
Published Oct. 24, 2020
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Colombia. Propuesta de préstamo para el _Programa de Apoyo a la Modernización de la Dirección de Impuestos y Aduanas Nacionales”.pdf
Published Oct. 24, 2020
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CO-L1245 - DLP - Anexo IV - Filtros de Salvaguardias.pdf
Published Oct. 24, 2020
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CO-L1245 - PEP-POA-PA-Presupuesto .xls
Published Oct. 24, 2020
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CO-L1245_Manual Operativo del Programa_09_08_19 - Borrador.docx
Published Oct. 24, 2020
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Preparation Phase
https://www.iadb.org/document.cfm?id=EZSHARE-588528199-8
CO-L1245 - PP - Programa de Apoyo a la Modernización de la Dirección de Impuestos y Aduana Nacionales.pdf
Published Jul. 29, 2019
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Blogs
Published 2023
Administración tributaria 3.0: El software de código abierto del BID aprovecha los datos contables digitales para facilitar y mejorar el cumplimiento tributario
Conoce un software abierto para las adminitraciones tributarias que aprovecha los datos contables de las empresas para mejorar el cumplimiento y la facilitación.
Publications
Published 2021
Combatiendo la evasión fiscal e incrementando la transparencia financiera en tiempos del COVID-19: el caso de Paraguay
Reducir la evasión fiscal es uno de los principales objetivos de los países, especialmente de los menos desarrollados y con menores recursos. La literatura ha estudiado distintas herramientas para lidiar con la evasión fiscal, aunque sin resultados concluyentes. Además, la mayor parte de la evidencia proviene de países desarrollados. Para contribuir a llenar ese vacío, este documento presenta evidencia acerca del impacto de los programas de auditoría en la reducción de la evasión fiscal en Paraguay. Utilizando la metodología de diferencia sintética en diferencias se evalúa el efecto de las auditorías en las ventas declaradas, en la reducción de las compras y el pago de impuestos de las empresas durante el período 2018-2019. Además se presentan resultados del uso del tablero de impuestos que identifica las discrepancias en las declaraciones de las firmas. Los hallazgos muestran que las auditorías son efectivas cuando se trata de reducir la evasión fiscal, y que los tableros pueden orientar criterios para un control fiscal más eficiente, particularmente importante en tiempos de COVID-19. De esta manera se demuestra que en los países menos desarrollados las acciones de control gubernamental son claves para mejorar la recaudación fiscal.
Courses
Published 2024
DIGITAL 101 – DIGITAL TECHNOLOGIES
The concept of Digital Transformation can be described as adopting business processes and practices to help the organization compete effectively in an increasingly digital world.  This definition of digital transformation has two important implications for managers: First, it means that digital transformation is fundamentally about how your business responds to digital trends that are occurring whether or not you initiated them, like them, or want them.  Second, it means that how an organization implements technology is only a small part of digital transformation. In cases where digital transformation does involve implementing new technologies, technology is only part of the story.  The digital transformation requires that institutions and all its workflows and org charts be transformed in order to build and sustain digital services. Thus, there is a clear need to provide capacity building to all stakeholders in various areas associated with the digital transformation.
Blogs
Published 2023
Fomentando el cumplimiento tributario cooperativo en América Latina: Conoce nuestro nuevo manual
¿Qué es el cumplimiento cooperativo?El cumplimiento cooperativo es un programa abierto a las grandes empresas que voluntariamente deseen adherirse, en el cual las autoridades tributarias ofrecen servicios de la mayor calidad y oportunidad, que dan a los contribuyentes la seguridad jurídica que demandan los inversores internacionales y que reducen la litigiosidad. Los contribuyentes, por su parte, garantizan a la administración tributaria que cumplirán voluntariamente sus obligaciones fiscales y pagarán el importe correcto de impuestos en el momento oportuno.
Blogs
Published 2023
How Digital Technology Can Deliver Government Services More Cost Effectively
From the issuing of ID cards and permits, to the dispensing of subsidies and the collection of taxes, Latin American and Caribbean governments manage between five and 20 transactional services per person each year. These services are often slow and cumbersome, requiring citizens to make multiple trips to government offices and using up large amounts
Publications
Published 2020
Estadísticas tributarias en América Latina y el Caribe 2020
Este informe compila estadísticas comparables de ingresos fiscales durante el período 1990-2018 para 26 economías de América Latina y el Caribe. Basado en la base de datos de Estadísticas de Ingresos de la OCDE, aplica la metodología de la OCDE a países de América Latina y el Caribe para permitir la comparación de los niveles impositivos y las estructuras impositivas de manera consistente, tanto entre las economías de la región como con otras economías. Esta publicación es realizada conjuntamente por el Centro de Política y Administración Tributaria de la OCDE, el Centro de Desarrollo de la OCDE, el Centro Interamericano de Administraciones Tributarias, la Comisión Económica para América Latina y el Caribe (CEPAL) y el Banco Interamericano de Desarrollo. La edición 2020 es la primera que se produce con el apoyo del Fondo regional de desarrollo de la UE para el desarrollo en transición para América Latina y el Caribe, que resulta del trabajo conjunto liderado por la Unión Europea, la OCDE y su Centro de Desarrollo, y la CEPAL.
Blogs
Published 2021
Índice de Madurez Digital: Cómo medir el avance de la transformación digital en las administraciones tributarias
El desarrollo de la tecnología digital ha transformado profundamente los procesos de información en todas las industrias. En el caso de las Administraciones Tributarias (ATs), siendo organizaciones cuyos procesos de negocios (servicios y fiscalización) están basados en datos, el avance de estas tecnologías está impulsando cambios profundos en la forma que llevan a cabo su función de recaudar impuestos.
Blogs
Published 2023
El ascenso de los consejos fiscales en América Latina y el Caribe
En la última década se ha observado un fuerte aumento en el número de consejos fiscales que existen en el mundo, tendencia que fue aún más pronunciada entre los países de América Latina y el Caribe (ALC).
Blogs
Published 2023
Desafíos y oportunidades para fortalecer la institucionalidad fiscal en Chile en la pospandemia
Chile tiene la oportunidad de volver a reformar sus instituciones fiscales, con focos en la eficiencia del gasto, la transparencia y la creación de un nuevo pacto fiscal que permita financiar las demandas sociales de modo responsable, con anclajes robustos y trayectorias sostenibles.
Publications
Published 2021
Growth Recoveries (from Collapses)
This paper analyzes the behavior of a long list of economic variables during episodes of recovery from an economic collapse. A set of stylized facts is proposed so as to depict what in this work is called \saygrowth recoveries. Through different estimation techniques, it is inferred under which conditions and policies the likelihood of experiencing a growth recovery increases. The results of the paper indicate that collapses tend to occur in countries with high dependence on natural resource rents, macroeconomic mismanagement, low levels of democratic accountability and rule of law and high levels of conflict. Recoveries, on the other hand, tend to be longer than collapses and are more likely to occur in contexts of: improved external conditions, less natural resource rents, balanced fiscal accounts, where the exchange rate corrects but within a more fixed exchange rate regime and a more restricted financial account, and where there are: rebounds in private consumption, increases in international trade and improvements on property rights.
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