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Support for the reform of SRI and SENAE
increase technical capabilities of the Tax and Customs agencies of Ecuador for their technological renovation

Project Detail

Country

Ecuador

Project Number

EC-T1506

Approval Date

August 24, 2023

Project Status

Implementation

Project Type

Technical Cooperation

Sector

REFORM / MODERNIZATION OF THE STATE

Subsector

REVENUE ADMINISTRATION

Lending Instrument

-

Lending Instrument Code

-

Modality

-

Facility Type

-

Environmental Classification

-

Total Cost

USD 200,000.00

Country Counterpart Financing

USD 0.00

Original Amount Approved

USD 200,000.00

Financial Information
Operation Number Lending Type Reporting Currency Reporting Date Signed Date Fund Financial Instrument
ATN/OC-20287-EC Sovereign Guaranteed USD - United States Dollar Ordinary Capital Nonreimbursable
Operation Number ATN/OC-20287-EC
  • Lending Type: Sovereign Guaranteed
  • Reporting Currency: USD - United States Dollar
  • Reporting Date:
  • Signed Date:
  • Fund: Ordinary Capital
  • Financial Instrument: Nonreimbursable

Can’t find a document? Request information

Implementation Phase
https://www.iadb.org/document.cfm?id=EZIDB0000237-2062647588-23
Documento de CT - Divulgacion_61821.pdf
Published Aug. 24, 2023
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Other Documents
https://www.iadb.org/document.cfm?id=EZIDB0000237-2062647588-20
Terminos de Referencia_27042.pdf
Published Aug. 24, 2023
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https://www.iadb.org/document.cfm?id=EZIDB0000237-2062647588-21
Plan de Adquisiciones_3307.pdf
Published Aug. 24, 2023
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https://www.iadb.org/document.cfm?id=EZIDB0000237-2062647588-18
Solicitud del Cliente_82811.pdf
Published Aug. 24, 2023
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https://www.iadb.org/document.cfm?id=EZIDB0000237-2062647588-19
Matriz de Resultados_93089.pdf
Published Aug. 24, 2023
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Preparation Phase
https://www.iadb.org/document.cfm?id=EZIDB0000237-2062647588-1
EC-T1506.pdf
Published Apr. 03, 2023
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Blogs
Published 2023
¿Deberían los países de América Latina y el Caribe reducir los impuestos a la renta corporativa para estimular la inversión y el crecimiento?
América Latina y el Caribe (ALC) presenta de tasas de inversión crónicamente bajas, lo que perjudica el crecimiento económico. Considerando que los altos impuestos a la renta corporativa desincentivan la inversión de las empresas, una cuestión importante de política pública es si la región debería reducir estos impuestos. Un primer paso para responder a esta
Blogs
Published 2021
Los Pilares Tributarios de la Tierra
La declaración sobre una solución en dos pilares a los desafíos fiscales que presenta la digitalización de la economía, firmada el 1 primero de julio de 2021 por 131 países miembros[1] del Marco Inclusivo de BEPS[2], contiene concesiones a favor de los países en desarrollo, especialmente al asignar una parte de los beneficios residuales de las 100 multinacionales más grandes y rentables del mundo a las jurisdicciones de mercado, incluso aunque carezcan de establecimiento permanente en el país (Pilar 1). Por su parte, los países desarrollados, sede de las multinacionales, mantienen su participación mayoritaria en los frutos del impuesto, habiendo imprimido en los acuerdos una clara prevalencia del principio de residencia, que incluso incrementan al atribuirse los frutos del novedoso impuesto mínimo mundial (Pilar 2), que afectará a las 4.000 multinacionales más grandes del mundo.
Blogs
Published 2022
Cómo impulsar a los ciudadanos para que paguen sus impuestos y mejorar el suministro de bienes públicos
América Latina y el Caribe ha hecho frente a varias crisis consecutivas, desde la pandemia de la COVID-19 hasta la invasión rusa a Ucrania, dichas crisis han debilitado la capacidad de los países para proporcionar a sus ciudadanos bienes y servicios y han puesto de manifiesto la necesidad de aumentar las tasas de recaudación de
Publications
Published 2020
Nudging Taxpayer Registration?: Field Experimental Evidence on Backfiring Incentives
Governments in Latin America raise little revenue from property taxation, despite arguments for its efficiency and equity. Adequate registry information would support consistent collection, but registries are costly to establish and maintain. Compared to tax collection, field experimental evidence on low-cost interventions in this area is scarce. This paper provides the first such evidence for online tax registration. The municipality of Fortaleza, Brazil, randomized 163K property taxpayers into three groups. The first group represents the status quo that did not receive a particular treatment. To the second group, the tax administration sent an e-mail asking for registration; to the third group, an e-mail that additionally offered a lottery reward for successful registration. Relative to the first group, both e-mails increased registration, especially among compliant taxpayers, men, intermediate age groups and intermediate property values. But adding the lottery incentive had a negative effect on registration. We hypothesize that this backfiring effect relates to an inadvertent signal about non-enforcement. Additional evidence from a post-experimental survey suggests that for taxpayers in the lottery group, norm compliance and the usefulness of the online registry were less important reasons to register. In sum, the results suggest that the intervention prompted parts of the population to register and that monetary incentives may be counterproductive.
Publications
Published 2020
A Playground for Tax Compliance?: Testing Fiscal Exchange in an RCT in Argentina
We present new evidence that a non-threatening behavioral intervention appealing to reciprocity significantly increases tax compliance in a setting (i.e., crisis-ridden Argentina) where one might least expect such an intervention to succeed. Prior research offers many examples of the efficacy of more threatening deterrence approaches. In contrast, field experimental evidence for non-deterrence nudges such as those appealing to taxpayers feelings of reciprocity (“fiscal exchange”) has been limited. This paper reports evidence from a randomized controlled trial with over 20,000 taxpayers in Argentina. A redesigned tax bill with fiscal exchange appeal increased payment rates of tax delinquents by about 20 percent, or almost 40 percent when the bills were delivered in person. With the fiscal exchange appeal, the new bill design elicited significantly more payments than without. The unfavorable economic crisis context in Argentina makes the impacts remarkable. We hypothesize that having children as beneficiaries, the visual form of the appeal, and the proximity between taxpayers and public services in the municipal setting have contributed to the positive compliance impacts.
Publications
Published 2020
Research Insights: Calling Delinquent Taxpayers Turns Out to Be a Good Tactic to Collect Debts
Alternative methods of communication with taxpayers have proven to be more effective than the use of letters. The National Tax Agency of Colombia (DIAN) successfully increased collection of unpaid taxes through phone calls, reminding taxpayers of their obligation to pay due taxes and inviting them to the local tax office to clarify tax arrears. Taxpayers targeted with phone calls were about 25 percentage points likelier to pay their taxes than the control group. Thats about a five-fold increase. The results indicate that personal interaction seems to be an important element in the decision to pay taxes, but it must be paired with easy-to-follow plans and immediate actions in order for this intention to be put into practice.
Publications
Published 2020
Simulating Personal Income Tax Reforms and Fiscal Gains in the Andean Region
The aim of this paper is to assess the budgetary and distributional effects of tax policy reforms in five Andean countries: Bolivia, Colombia, Ecuador, Peru and Venezuela. The analysis makes use of harmonized multi-country tax-benefit microsimulation models to allow cross-country comparability and to assess the effect of exporting income tax policies across countries. More precisely, we perform three counterfactual simulations, whereby the personal income tax system of Uruguay, Spain and Italy are applied to each of our five Andean countries in order to assess their effect on government revenue and income redistribution with respect to the national systems. Based on this benchmarking exercise, we explore potential pathways to reform specific components of personal income tax to increase fiscal capacity in the Andean region. Our results show important gains in fiscal capacity and inequality reduction under the three policy swap scenarios; however, given the static nature of our framework, we cannot rule out potential effects on formal work incentives in the medium term. Abolishing deductions from national personal income tax systems in Andean countries would have a smaller but positive effect on tax revenue but could represent the first step towards more sustainable and equitable fiscal policies in the region.
Blogs
Published 2024
Presión Fiscal Equivalente en América Latina y el Caribe: Actualizando los ingresos fiscales de la región al final de la pandemia
La presión fiscal es una variable crucial para la implementación de políticas públicas y se define como la cantidad de recursos, medida en porcentajes del producto interno bruto, que un país obtiene por impuestos, contribuciones a la seguridad social y otros ingresos para financiar la gestión pública. El nivel de presión fiscal puede ser afectado
Publications
Published 2022
From Wells to Wealth? Government Transfers and Human Capital
To study the causal impact of oil royalties on human capital, we exploit quasi-experimental variation arising from a law in Ecuador that transfers resources to municipalities regardless of their oil-producing status. We find that royalties increase the likelihood of students completing primary and secondary education. Students reaching high school are also more likely to pass and excel on the exit exam. Furthermore, schools are more likely to remain open, increase their size, and become more road-accessible. However, the likelihood of students pursuing higher education decreases as they face steeper opportunity costs when labor demand increases.
Publications
Published 2020
Revenue Statistics in Latin America and the Caribbean 2020
This report compiles comparable tax revenue statistics over the period 1990-2018 for 26 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations, the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank. The 2020 edition is the first to be produced with the support of the EU Regional Facility for Development in Transition for Latin America and the Caribbean, which results from joint work led by the European Union, the OECD and its Development Centre, and ECLAC.
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