As Task Order #2 under the Support for Economic Growth and Institutional Reform (SEGIR) -- Macroeconomic Policy, Poverty Alleviation, and Economic Institutions and Analyses contract, DevTech provided technical assistance to the Guatemalan Ministry of Finance in the formulation of fiscal policy reforms to achieve increased tax revenues and a more efficient and equitable tax system. Several studies were completed that have informed the reform of the Superintendency of Tax Administration (SAT, acronym in Spanish), and continued to be listed on the SAT's website. These include:

• “Guatemala: Los Costos Administrativos de la Tributación y de Impuestos de Bajo Rendimiento” by Dr. Arthur Mann. This study analyzed the costs of collecting “minor” taxes as compared with the revenue they generate.

• Evaluating existing tax holidays and fiscal incentives (tax exemptions, exonerations, compensations, and deductions) to determine their cost to the Government of Guatemala as compared to the relative economic benefits generated.

• “Aplicación de Mejores Prácticas Internacionales al Desempeño de la Administración Tributaria de Guatemala: Un Estudio De Benchmarking.” This  “benchmarking” study of the Superintendency of Tax Administration, compared existing policies and operational practices of the Guatemalan Tax Authority with policies and practices of similar institutions in other countries. The results of this study have been applied to other countries. Based on this comparative analysis, supporting discussion and a prioritization of actions among the SAT Board of Directors and key SAT personnel for further development of the SAT.

• Designing the “fiscal crimes (delito fiscal) investigation office” and the “anticorruption office” of the Superintendency of Tax Administration, and investigating the feasibility of having both these functions housed in a single office.

In addition, DevTech assisted the Ministry of Finance in developing and disseminating information to key stockholders (e.g., Congress) on the level of development of the SAT and areas for further institutional strengthening. DevTech also helped USAID/G-CAP to identify, prioritize, and implement commitments of the Fiscal Pact relating to economic reactivation and improved efficiency in public sector expenditures.

Other Project Publications (in Spanish):

• Propuesta para Establecer Dentro de la SAT de Guatemala Entidades de Investigación de Delitos Tributarios e Investigación de Corrupción
• Guatemala: La Incidencia del Sistema Tributario en el Año 2001
• El Gasto Tributario en Guatemala