documento electrónico

Inglés

Documentos de Trabajo - CIAT

2025

42 p

1. Methodology of the Institutional Strength Index of Tax Administrations (IFIAT in Spanish) 2. Results of IFIAT

The Institutional Strength Index of Tax Administrations (IFIAT) uses 156 ISORA variables grouped into five dimensions — 1) Management autonomy; 2) Governance, control, and planning; 3) Personnel management; 4) Taxpayers relations; and 5) Available resources — to analyze best practices worldwide. The IFIAT results show an average institutional strength in CIAT countries higher than the ISORA average: 66.5 versus 59.1, respectively.