The Center for Fiscal Studies (CEF) is a non-state legal person of public law, established by Article 173 of Law No. 18.362, of October 6, 2008 and supplemented by Law No. 18,719 of December 27, 2010.

The Centre began to develop its activities on 1 March 2012. It is governed by private law and is related to the executive branch through the Ministry of Economy and Finance, preserving its technical independence.

It is headed by an Honorary Board of four members. The administration is exercised by a rented Executive Secretary.

The representation of the Centre shall be exercised by the Honorary Board. Such representation may be delegated to the Executive Secretary in all those areas determined by the regulations.

Its main objectives are

Research, study and economic and legal advice on public revenue and expenditure and their impact on economic and social system.

The training of the institutions of the Tax Administration and the State Financial Administration (from the point of view of public spending), technical management, financial and tax management as well as other training and improvement activities, as defined in coordination with institutions that demand this service according to their needs.

Advice, research and training in tax and public finance issue is crucial for the development of analytical techniques that provide results and information needed for better decision making on fiscal policy, both at the individual level as aggregate.

existing authority

Honorary Board
Cr. David Eibe (Presidente)
Dr. Leonardo Costa
Cr. Gustavo Viñales
Ec. Rodrigo Arim

Executive secretary
Cr. Gustavo Viñales


Provide training services and research in the field of public revenue and expenditure, in order to increase awareness of its impact on economic and social system of the country and contribute to improved design and management of fiscal policy.


Being a national benchmark to be considered for the design of policies and public revenue and expenditure for technical training in the field.

previous authorities (2012 - 2017)

Executive Secretary
Ec. Gioia de Melo (20/01/2016 to 10/31/2017)

Executive Director
Ec. Rosa Grosskoff (01/03/2012 to 07/15/2015)

Honorary Academic Advisory Council
Ec. Rodrigo Arim
Dr. Leonardo Costa
Cr. David Eibe
Ec. Andrés Rius
Cr. José Antonio Pérez Pérez