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Tax Administration Institutional and Operational Strengthening
The principal objective of the program is to improve tax revenue levels in order to create the fiscal space needed to finance priority expenditures. The program supports the Honduran government¿s decision to restructure tax and customs administration, for which purpose it is creating the SAR to replace the current DEI. This support will be provided through: (i) the revision and updating of taxation processes in accordance with the Honduran legal framework; (ii) modernization of the SAR¿s technological infrastructure and systems; and (iii) strengthening of the SAR¿s human resources.

Project Detail

Country

Honduras

Project Number

HO-L1108

Approval Date

September 21, 2015

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 40,000,000.00

Country Counterpart Financing

USD 13,000,000.00

Original Amount Approved

USD 27,000,000.00

Financial Information
Operation Number Lending Type Reporting Currency Reporting Date Signed Date Fund Financial Instrument
3541/BL-HO Sovereign Guaranteed USD - United States Dollar Ordinary Capital Single Currency Facility and Concessional Financing
Operation Number 3541/BL-HO
  • Lending Type: Sovereign Guaranteed
  • Reporting Currency: USD - United States Dollar
  • Reporting Date:
  • Signed Date:
  • Fund: Ordinary Capital
  • Financial Instrument: Single Currency Facility and Concessional Financing

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Implementation Phase
https://www.iadb.org/document.cfm?id=EZIDB0000171-1375635338-36866
HO-L1108_P2084935_SP.pdf
Published Jan. 22, 2024
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https://www.iadb.org/document.cfm?id=EZIDB0000578-522669563-44334
HO-L1108 First period Jan-Jun 2023 - Public Report.PDF
Published Jan. 29, 2024
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https://www.iadb.org/document.cfm?id=EZIDB0000578-522669563-43928
HO-L1108 Second period Jan-Dec 2022 - Public Report.PDF
Published Jul. 20, 2023
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https://www.iadb.org/document.cfm?id=EZIDB0000325-231429151-86
2022 Informe de Auditoria.pdf
Published Jun. 02, 2023
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https://www.iadb.org/document.cfm?id=EZIDB0000171-1375635338-35363
HO-L1108_C1191694_AW.pdf
Published May. 15, 2023
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https://www.iadb.org/document.cfm?id=EZSHARE-522669563-42397
HO-L1108 First period Jan-Jun 2022 - Public Report.PDF
Published Feb. 08, 2023
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34352
HO-L1108_P1088589_SP.pdf
Published Oct. 27, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-522669563-41143
HO-L1108 Second period Jan-Dec 2021 - Public Report.PDF
Published Aug. 15, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33674
HO-L1108_2840_8_SP.pdf
Published Jul. 14, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-231429151-64
Remision de Informe de Auditoria al 31 de DIciembre de 2021.pdf
Published Jul. 13, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33091
HO-L1108_C953747_AW.pdf
Published Apr. 28, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-32979
HO-L1108_C943403_AW.pdf
Published Mar. 18, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-522669563-35850
HO-L1108 First period Jan-Jun 2021 - Public Report.pdf
Published Mar. 01, 2022
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-32480
HO-L1108_C893560_AW.pdf
Published Dec. 16, 2021
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-32055
HO-L1108_C844112_AW.pdf
Published Oct. 15, 2021
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-31807
HO-L1108_8653_7_SP.pdf
Published Aug. 27, 2021
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-31790
HO-L1108_8653_6_SP.pdf
Published Aug. 25, 2021
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-31782
HO-L1108_8653_5_SP.pdf
Published Aug. 24, 2021
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-31774
HO-L1108_8653_4_SP.pdf
Published Aug. 24, 2021
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-31741
HO-L1108_8653_3_SP.pdf
Published Aug. 18, 2021
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-31720
HO-L1108_8653_2_SP.pdf
Published Aug. 16, 2021
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-31696
HO-L1108_8653_1_SP.pdf
Published Aug. 10, 2021
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-31610
HO-L1108_P788653_SP.pdf
Published Jul. 27, 2021
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https://www.iadb.org/document.cfm?id=EZSHARE-522669563-35131
HO-L1108 Second period Jan-Dec 2020 - Public Report.pdf
Published Jul. 20, 2021
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-31293
HO-L1108_P752840_SP.pdf
Published Jun. 08, 2021
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https://www.iadb.org/document.cfm?id=EZSHARE-527795791-179
BL-HO Informe de Auditoría SAR al 31 de diciembre de 2020.pdf
Published Aug. 25, 2021
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-30984
HO-L1108_C722780_AW.pdf
Published Apr. 23, 2021
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-30950
HO-L1108_C719939_AW.pdf
Published Apr. 19, 2021
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-30913
HO-L1108_C712517_AW.pdf
Published Apr. 14, 2021
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-30636
HO-L1108_C685081_AW.pdf
Published Mar. 11, 2021
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https://www.iadb.org/document.cfm?id=EZSHARE-522669563-34297
HO-L1108 First period Jan-Jun 2020 - Public Report.pdf
Published Mar. 09, 2021
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-26672
HO-L1108_C630942_AW.pdf
Published Jan. 04, 2021
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-26511
HO-L1108_6341_6_SP.pdf
Published Nov. 24, 2020
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-26483
HO-L1108_6341_5_SP.pdf
Published Nov. 17, 2020
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-26465
HO-L1108_6341_4_SP.pdf
Published Nov. 16, 2020
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-26460
HO-L1108_1703_2_AW.pdf
Published Nov. 12, 2020
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-26373
HO-L1108_C581703_AW.pdf
Published Oct. 29, 2020
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-26335
HO-L1108_3617_14_SP.pdf
Published Oct. 20, 2020
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-26250
HO-L1108_3617_10_SP.pdf
Published Oct. 07, 2020
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-26237
HO-L1108_P566341_SP.pdf
Published Oct. 07, 2020
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-26234
HO-L1108_3617_4_SP.pdf
Published Oct. 06, 2020
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-26204
HO-L1108_3617_9_SP.pdf
Published Oct. 01, 2020
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-26193
HO-L1108_3617_8_SP.pdf
Published Sep. 28, 2020
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-26151
HO-L1108_3617_6_SP.pdf
Published Sep. 23, 2020
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-26017
HO-L1108_C549558_AW.pdf
Published Aug. 26, 2020
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https://www.iadb.org/document.cfm?id=EZSHARE-522669563-33649
HO-L1108 Second period Jan-Dec 2019-Public Report.pdf
Published Aug. 25, 2020
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-25962
HO-L1108_3617_2_SP.pdf
Published Aug. 17, 2020
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https://www.iadb.org/document.cfm?id=EZSHARE-231429151-33
Informe 3541 2019.pdf
Published Dec. 07, 2020
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-25943
HO-L1108_P543617_SP.pdf
Published Aug. 13, 2020
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https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-25928
HO-L1108_C543136_AW.pdf
Published Aug. 11, 2020
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https://www.iadb.org/document.cfm?id=EZSHARE-656843041-201
HO-L1108 [40837225].PDF
Published Feb. 03, 2017
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https://www.iadb.org/document.cfm?id=EZSHARE-656843041-202
HO-L1108 [40837246].PDF
Published Feb. 03, 2017
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https://www.iadb.org/document.cfm?id=EZSHARE-656843041-198
HO-L1108 [40837187].PDF
Published Feb. 03, 2017
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https://www.iadb.org/document.cfm?id=EZSHARE-656843041-199
HO-L1108 [40837196].PDF
Published Feb. 03, 2017
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https://www.iadb.org/document.cfm?id=EZSHARE-656843041-200
HO-L1108 [40837222].PDF
Published Feb. 03, 2017
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https://www.iadb.org/document.cfm?id=EZSHARE-656843041-197
HO-L1108 [40824707].PDF
Published Jan. 25, 2017
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https://www.iadb.org/document.cfm?id=EZSHARE-40614045-3
HO-L1108 First period Jan-Jun 2016-Public Report [40799131].PDF
Published Dec. 27, 2016
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https://www.iadb.org/document.cfm?id=EZSHARE-656843041-196
HO-L1108 [40798681].PDF
Published Dec. 27, 2016
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https://www.iadb.org/document.cfm?id=EZSHARE-656843041-27
HO-L1108 [40744752].PDF
Published Nov. 14, 2016
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https://www.iadb.org/document.cfm?id=EZSHARE-656843041-28
HO-L1108 [40744775].PDF
Published Nov. 14, 2016
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https://www.iadb.org/document.cfm?id=EZSHARE-656843041-25
HO-L1108 [40712000].PDF
Published Oct. 18, 2016
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https://www.iadb.org/document.cfm?id=EZSHARE-656843041-26
HO-L1108 [40712012].PDF
Published Oct. 18, 2016
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https://www.iadb.org/document.cfm?id=EZSHARE-656843041-23
HO-L1108 [40709629].PDF
Published Oct. 17, 2016
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https://www.iadb.org/document.cfm?id=EZSHARE-656843041-24
HO-L1108 [40709760].PDF
Published Oct. 17, 2016
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https://www.iadb.org/document.cfm?id=EZSHARE-40614045-2
HO-L1108 Second period Jan-Dec 2015-Public Report [40377550].PDF
Published Jul. 05, 2016
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https://www.iadb.org/document.cfm?id=EZSHARE-656843041-21
HO-L1108 [40308704].PDF
Published May. 31, 2016
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https://www.iadb.org/document.cfm?id=EZSHARE-656843041-22
HO-L1108 [40308705].PDF
Published May. 31, 2016
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https://www.iadb.org/document.cfm?id=EZSHARE-2056220512-999
Contrato - Fortalecimiento Institucional y Operativo de la Administración Tributaria [40333735].PDF
Published Jun. 08, 2016
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https://www.iadb.org/document.cfm?id=EZSHARE-656843041-150
Fortalecimiento Institucional y Operativo de la Administración Tributario [39858289].PDF
Published Feb. 29, 2016
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https://www.iadb.org/document.cfm?id=EZSHARE-656843041-151
Tax Administration Institutional and Operational Strengthening [39875643].PDF
Published Sep. 25, 2015
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https://www.iadb.org/document.cfm?id=EZSHARE-656843041-18
Plan Operativo Anual [39632891].xlsx
Published Feb. 12, 2016
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https://www.iadb.org/document.cfm?id=EZSHARE-656843041-15
Presupuesto Detallado [39597933].xlsx
Published Feb. 12, 2016
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https://www.iadb.org/document.cfm?id=EZSHARE-656843041-16
Plan de Adquisiciones [39601551].XLSX
Published Feb. 12, 2016
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https://www.iadb.org/document.cfm?id=EZSHARE-656843041-17
Plan Operativo Anual [39610161].XLSX
Published Feb. 12, 2016
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https://www.iadb.org/document.cfm?id=EZSHARE-656843041-12
Plan de Ejecución Plurianual (PEP) [39597898].xlsx
Published Feb. 12, 2016
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https://www.iadb.org/document.cfm?id=EZSHARE-656843041-13
Evaluación Económica [39597907].docx
Published Feb. 12, 2016
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https://www.iadb.org/document.cfm?id=EZSHARE-656843041-14
Plan de Monitoreo y Evaluación [39597916].doc
Published Feb. 12, 2016
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https://www.iadb.org/document.cfm?id=EZSHARE-656843041-11
Filtros de Política de Salvaguardias [39348223].doc
Published Feb. 12, 2016
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https://www.iadb.org/document.cfm?id=EZSHARE-1132444900-24230
HO-L1108 1326 1.pdf
Published Nov. 07, 2019
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https://www.iadb.org/document.cfm?id=EZSHARE-1132444900-22711
HO-L1108 458.pdf
Published May. 24, 2019
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https://www.iadb.org/document.cfm?id=EZSHARE-1132444900-24257
HO-L1108 1326 2.pdf
Published Nov. 11, 2019
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https://www.iadb.org/document.cfm?id=EZSHARE-1132444900-22718
HO-L1108 464.pdf
Published May. 24, 2019
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https://www.iadb.org/document.cfm?id=EZSHARE-1132444900-24391
HO-L1108 1326 3.pdf
Published Nov. 19, 2019
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https://www.iadb.org/document.cfm?id=EZSHARE-1132444900-22787
HO-L1108 531.pdf
Published May. 24, 2019
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https://www.iadb.org/document.cfm?id=EZSHARE-1132444900-24754
HO-L1108 351.pdf
Published Dec. 27, 2019
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https://www.iadb.org/document.cfm?id=EZSHARE-1132444900-22788
HO-L1108 532.pdf
Published May. 24, 2019
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https://www.iadb.org/document.cfm?id=EZSHARE-1132444900-22931
HO-L1108 707.pdf
Published Jun. 26, 2019
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https://www.iadb.org/document.cfm?id=EZSHARE-522669563-588
HO-L1108 Second period Jan-Dec 2016-Public Report.pdf
Published Feb. 14, 2018
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https://www.iadb.org/document.cfm?id=EZSHARE-522669563-1243
HO-L1108 First period Jan-Jun 2017-Public Report.pdf
Published Feb. 15, 2018
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https://www.iadb.org/document.cfm?id=EZSHARE-1132444900-23078
HO-L1108 707_1.pdf
Published Jul. 15, 2019
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https://www.iadb.org/document.cfm?id=EZSHARE-1598766351-651
SAR 3541 Informe.pdf
Published Jul. 12, 2018
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https://www.iadb.org/document.cfm?id=EZSHARE-522669563-2048
HO-L1108 Second period Jan-Dec 2017-Public Report.pdf
Published Aug. 03, 2018
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https://www.iadb.org/document.cfm?id=EZSHARE-1132444900-23192
HO-L1108 707-2.pdf
Published Aug. 02, 2019
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https://www.iadb.org/document.cfm?id=EZSHARE-1620213024-4
3541-BL-HO. Estados Financieros Auditados 2016.pdf
Published Feb. 02, 2018
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https://www.iadb.org/document.cfm?id=EZSHARE-1132444900-18490
HO-L1108 1145.pdf
Published Sep. 20, 2018
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https://www.iadb.org/document.cfm?id=EZSHARE-522669563-31691
HO-L1108 First period Jan-Jun 2018-Public Report.pdf
Published Dec. 14, 2018
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https://www.iadb.org/document.cfm?id=EZSHARE-1132444900-23540
HO-L1108 1192.pdf
Published Sep. 23, 2019
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https://www.iadb.org/document.cfm?id=EZSHARE-1132444900-18491
HO-L1108 1144.pdf
Published Sep. 26, 2018
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https://www.iadb.org/document.cfm?id=EZSHARE-522669563-32380
HO-L1108 Second period Jan-Dec 2018-Public Report.pdf
Published Oct. 15, 2019
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https://www.iadb.org/document.cfm?id=EZSHARE-1132444900-23942
HO-L1108 1326.pdf
Published Oct. 16, 2019
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https://www.iadb.org/document.cfm?id=EZSHARE-522669563-33009
HO-L1108 First period Jan-Jun 2019-Public Report.pdf
Published Feb. 12, 2020
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https://www.iadb.org/document.cfm?id=EZSHARE-1132444900-23974
HO-L1108 1192 1.pdf
Published Oct. 22, 2019
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https://www.iadb.org/document.cfm?id=EZSHARE-231429151-30
Estados Financieros Auditados al 31 de diciembre de 2018.pdf
Published Nov. 18, 2019
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Other Documents
https://www.iadb.org/document.cfm?id=EZSHARE-473964656-1650
HO-L1108 Presupuesto_Detallado_(39597933)_xlsx.xlsx
Published Feb. 12, 2016
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https://www.iadb.org/document.cfm?id=EZSHARE-1132444900-21123
HO-L1108 1364.pdf
Published Nov. 20, 2018
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https://www.iadb.org/document.cfm?id=EZSHARE-1132444900-21122
HO-L1108 1365.pdf
Published Nov. 20, 2018
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Preparation Phase
https://www.iadb.org/document.cfm?id=EZSHARE-1659496562-2
Fortalecimiento Institucional y Operativo de la Administración Tributaria [39408821].PDF
Published Apr. 08, 2015
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Blogs
Published 2021
Seis oportunidades para impulsar las finanzas subnacionales en la pospandemia
La pandemia del COVID-19 ha afectado desproporcionadamente a América Latina y el Caribe (ALC). Registramos más de 25% del total de los fallecimientos por COVID-19 a pesar de tener solo el 8% de la población mundial. Adicionalmente, como resultado de la pandemia, la región ha tenido una caída histórica del PIB y un retroceso de
Publications
Published 2022
Options for a Reform of the Mexican Intergovernmental Transfer System in Light of International Experiences
This paper focuses on the design of intergovernmental transfers to reduce vertical and horizontal fiscal imbalances and improve the performance of subnational governments. It provides an overview of international experiences, especially of large federations, with a view to devising viable options for reform of the transfer system in Mexico. While there is no one-size-fits-all ideal model of design and implementation of intergovernmental transfer systems, this analysis points to some lessons that can inform reforms, including the need to view intergovernmental transfers as an integral part of the overall system of intergovernmental fiscal relations; the use of different types of intergovernmental transfers that are best suited to fulfill different objectives; and the incorporation of equalization schemes to address regional disparities. In the light of these experiences, we find that the current Mexican transfer system is too fragmented, is linked to volatile oil revenues, involves substantial discretion in the allocation of a significant portion of the transfers, and lacks sufficient equalizing power. This paper presents and discusses possible reform options and demonstrates that it is altogether possible to reduce transfer dependence to promote effort and fiscal responsibility; simplify the system to increase predictability and ease its administration; eliminate discretion to increase transparency and establish stronger subnational budget constraints; and improve fiscal equalization to promote equity in subnational service delivery. Careful consideration of political economy dynamics is given in the simulations of possible reforms, with a view to minimizing short-term gains and losses as well as political opposition.
Courses
Published 2023
What to Finance in Health and at What Price?
Learn from more than 40 experts from around the world about two key strategies to improve the efficiency of public spending on health and support countries to move towards Universal Health Coverage (UHC): explicit priority setting in health and instruments to achieve more affordable prices for medicines. Advancing towards Universal Health Coverage (UHC) - or in other words, achieving access to health services for the entire population without causing financial hardship - is in everyone's interest and one of the great Sustainable Development Goals (SDGs) for 2030, set out by the United Nations (UN) and signed by many countries.
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