Exchange between tax authorities in Europe and Latin America

The Spanish Tax Administration Agency(AEAT), in coordination with the Technical Public Finances Unit of the FIIAPP in EUROsociAL, organised an exchange visit about the “cooperative relationship in tax authorities”, with the participation of representatives of the tax authorities of Argentina, Colombia, Costa Rica and Peru.

The visit made it possible to learn, first-hand, about the most advanced experiences within Europe, such as those of the Netherlands and Spain, and to share the status of reforms in each one of the countries in this sphere of recent, innovative development in tax management.

The cooperative relationship is a new model of understanding between large taxpayers (citizens and companies),tax intermediaries (tax consultants and professional associations within the sphere of taxation) and the tax authorities. The introduction of the cooperative relationship is a measure of general interest, as it will tend to improve the level of compliance, and this will be achieved in two ways: an improvement in the social perception of the compliance of large companies and a reorientation of the control services towards taxpayers of greater risk.

This initiative by EUROsociAL II, coordinated by the Technical Public Finances Unit of FIIAPPin the Programme, is aimed at the promotion of voluntary compliance with tax obligations which was included in the 2013 Annual Action Plan. The action is undertaken by a group of partners of the Programme which include the State Tax Administration Agency(AEAT) in Spain, the Inter-American Centre of Tax Administrations(CIAT) and the Spanish Institute for Fiscal Studies (IEF) as the operative financial partner.