Management model

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The tax administration carries out its activities and operations within a legal tax

einvoice

framework, through a series of functions, processes and procedures, within an organizational scheme •

with managerial, hierarchical and supervisory responsibilities, using human, physical, financial,

Manage

technological and information resources and applying administrative, budgetary, accounting, hiring and

ment

staff management standards.

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Source: Technical Assistance – CIAT

The adoption of an integral management model (IMM-TA) is a critical success factor for the adequate functioning of the tax administration and begins with the definition of the strategy for controlling taxpayer compliance with their obligations and the strategy for providing those taxpayers services that, while facilitating compliance with their obligations may be aimed at the control needs. General Vision of the IMM-TA CIAT Publications Beginning with an adequate integrated analysis (I.A.) that combines the analy¬sis of the external environment (analysis of external factors -AEF) and the analysis of the internal capabilities (analysis of institutional capacity AIC), one must explicitly determine the administration's control and taxpayer service strategies: This implies clearly establishing:


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