Assessing Tax System Performance in Guatemala: A Benchmarking Study

Author/Editor(s):  Gallagher, Mark ; Mann, Arthur ; Segovia, Alexander ; Kyriss, Kevin ; Arias, Luís, Alberto ; Paes, Renato

Summary:  This 2004 "benchmarking" study analyzes the performance of the Guatemalan tax system, the revenue administration and its organization, the administrative costs, the human resources, and the state of data processing systems, comparing the current state with the situation prevailing in 2000-01,  when the last benchmarking study was performed, and also with international benchmarks or norms.  The benchmark analysis is followed by recommendations for prioritizing efforts to reform and improve the tax system, tax performance, and tax administration.

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