Memories

memory 2018

The Center for Fiscal Studies (CEF) is an organization of non-state public law, established by Article 173 of Law No. 18,362 Law of 6 October 2008 and supplemented by Article 284 of Law No. 18,719 Law of 27 December 2010. it began operations on March 1, 2012.

It relates 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 and administered by a rented Executive Secretary.

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 in management techniques, financial and tax management and other improvement activities defined in coordination with the institutions that demand this service and according to your needs.

During the course of 2018 the following activities were carried out:

1- continued running and / or completed the research work begun in 2017, as follows:

a) "mechanisms for determining transfer sub-national governments to central governments". The CEF acts as counterparty and collaborates in access to information sources. The researcher is the Ec. Andrés Rius of the IECON. OPP funded project.

b) "contributory capacity in rural areas and inequality between departments". The CEF makes the request for information required to various State and acts as the counterpart. Researchers are Bibiana Lanzilotta and Edison Rosas. OPP funded project.

c) "intergenerational income mobility in Uruguay"Using administrative records FONASA. They were processed and desidentificaron DGI and BPS data. Researchers at the IECON, Martin Leites and equipment, are running the project by making a massive taxpayer-level questionnaire. Project financed jointly with the United Nations Program for Development (UNDP).

d) "Expenditure, efficiency and quality of spending on early childhood". INAU Convention. Project financed by the Andean Development Corporation (CAF) and Ministry of Economy and Finance (MEF). It is in the middle stage of execution of the products 1 and 2, Descriptive report per capita spending at school level and efficiency analysis of spending on early childhoodAfter the process of collecting data and information sources.

the updated statistics series of the Fiscal Observatory of the CEF 2- continued.

3- initiated the following research projects that were implemented during the year, or even running are pending completion and / or submission to the December 31, 2018:

a) "technical study on the tax waiver of the State in Sport", Made in the form of agreement with the National Secretariat for Sport (SND), and executed by a team of three researchers, economists, specialists in the field.

b) As part of the agreement with the National Development Agency (ANDE) studies were conducted in aspects related to the access to funding framed in microfinance and taxation on SMEsAnd how broadly affect their development; we participated as technical support of the workbenches of the Business Advisory Council Transforms Uruguay.

c) Project funded by the Inter-American Development Bank (IDB) and local partner in a team led from the National Secretariat of Environment, Water and Climate Change (SNAACC) for "Analysis of the funding associated with the implementation of the First Tax Determined nationwide Uruguay to the Paris Agreement on Climate Change " which allows to have a quantification of funding associated with the selected provisions of the NDC, sources and actors associated as well as a methodology for updating.

4- initiated formal and instrumented projects begin to be implemented over the next year 2019:

a) an agreement that will facilitate was implemented along with AUCI and AECID, within the framework of international cooperation triangular (Spain, Uruguay and Panama), "Support for implementation of good practice tax in accordance with international standards " mediante la ejecución de un proyecto doble, de asistencia recíproca: a) mediante el mismo, Panamá identifica a Uruguay como socio estratégico, a fin de trasladar su experiencia en materia de convenios para evitar la doble imposición (CDI) y en materia de precios de transferencia (PT), dado que Uruguay es considerado un caso de éxito por su experiencia en ambos temas en un plazo relativamente corto de tiempo y con buenos resultados; b) por otro lado, tanto Uruguay como Panamá han identificado la experiencia de España en la implementación de manuales de fiscalidad para las PYMES, los cuales han ayudado a bajar los costos de cumplimiento fiscal voluntario de estos actores económicos, tanto importantes en la base económica de los países. Por tanto se espera que a través del intercambio de experiencias, buenas prácticas y lecciones aprendidas entre los tres países participantes, se pueda contar con este tipo de manuales, como herramienta práctica y útil para estos emprendedores y las PYMEs. El inicio de la ejecución del proyecto se estima para el primer semestre del año 2019, con una duración proyectada de 24 meses.

b) The project is implemented by the Directorate General of Taxation (DGI) "commercial networks and evasion"Which seeks to identify and characterize commercial networks that are configured between economic agents specifically national taxpayers internal taxes by the researcher Ec. Gustavo Gonzalez.

memory 2017

The Center for Fiscal Studies (CEF) is an organization of non-state public law, established by Article 173 of Law No. 18,362 Law of 6 October 2008 and supplemented by Article 284 of Law No. 18,719 Law of 27 December 2010. it began operations on March 1, 2012.

It relates 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 and administered by a rented Executive Secretary.

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 in management techniques, financial and tax management and other improvement activities defined in coordination with the institutions that demand this service and according to your needs.

During 2017 the following activities were carried out:

1- finalized and / or presentation of the research work initiated in 2016, as follows:

a) "Social security: an analysis of the results of the law easing access to pensions". coordinated research in conjunction with ECLAC.

b) "Replacement rates of mixed pension system". It involved the performance of an agreement between MEF, MLSS, BPS and IECON. Jointly funded project with the IDB.

c) "The functional distribution of income and its links to personal inequality". Research by Andrea Vigorito and equipment. Funded project in conjunction with UNDP. Workshop in April 2017 and open presentation scheduled for March 2018 with the publication of notebook UNDP Human Development.

d) "Analysis of the appropriate mix of green fiscal policies to Uruguay". The project was tutored by OECD experts, coordinated by CEF with the participation of MEF, DGI and DINAMA. In March 2017 conference on the subject with dissertation OECD experts was conducted. Project funded jointly with AECI.

the updated statistics series of the Fiscal Observatory of the CEF 2- continued.

3- initiated the following research projects that are pending completion and / or submission to the December 31, 2017:

a) "contributory capacity in rural areas and inequality between departments." The CEF makes the request for information required to various State and acts as the counterpart. Researchers are Bibiana Lanzilotta and Edison Rosas. OPP funded project.

b) "Mechanisms determining transfers central government to sub-national governments". The CEF acts as counterparty and collaborates in access to information sources. The researcher is the Ec. Andrés Rius of IECON. OPP funded project.

c) "intergenerational income mobility in Uruguay"Using administrative records Fonasa. They were processed and desidentificaron data. IECON researchers, Martin Leites and equipment are processing bases. Funded project in conjunction with UNDP.

d) "Expenditure, efficiency and quality of spending on early childhood". INAU Convention. Partially funded by CAF and the MEF. It is in the stage of defining strategic research and start collecting the first data and information sources.

4- initiated efforts to obtain financing to allow executing the following projects:

a) "technical study on the state tax waiver in Sport" to be held in the form of agreement with the National Sports Secretariat (SND).

b) "Practical Handbook of taxation for SMEs"To be held in the form of agreement with the National Development Agency (ANDE).

5- presented along with AUCI and AECID, two projects that will - if access funding - facilitating the implementation of projects and access to international consultants for training bodies within the framework of international cooperation.

memory 2016

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 27 December 2010. The it began operations on March 1, 2012.

It relates 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 and administered by a rented Executive Secretary.

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 in management techniques, financial and tax management and other improvement activities defined in coordination with the institutions that demand this service and according to your needs.

Research

During 2016 the following activities were carried out:

1. research completed in 2015 were published:

  • Equity vertical system of taxation income of physical persons in Uruguay
  • Equity horizontal system of taxation income of physical persons in Uruguay

2. In agreement with the Institute of Economics at the Faculty of Economics and Administration and financing from the Spanish Cooperation revision of the methodology for measuring compliance costs carried out by the DGI and the preparation was carried out on a site web survey forms to make such measurement.

Moreover, on 23 November 2016 they were presented the preliminary results of a field experiment on factors of tax compliance at a seminar at the Faculty of Economics and Administration. The work entitled "Tax Enforcement and Compliance: Evidence from a Field Experiment in Uruguay" is published on the website of the CEF.

3. Fiscal statistics Observatory series of CEF were updated through an agreement with CINVE.

4. Se realizó una convocatoria a financiar un proyecto de investigación sobre La defraudación tributaria como delito precedente del lavado de activos, a la cual se presentaron tres proyectos, seleccionándose a un equipo liderado por el Cr. Félix Abadi y el Dr. Rafael García. El estudio realiza un análisis de derecho comparado y revisa la doctrina y jurisprudencia domésticas a fin de determinar debilidades y fortalezas de la legislación actual – de modo de contar con insumos que permitan llegar a recomendaciones técnicas al respecto de la pertinencia de incluir al delito fiscal como precedente del delito de lavado de dinero. La investigación fue presentada en un seminario en la Facultad de Ciencias Económicas y de Administración el 21 de noviembre de 2016. El trabajo se encuentra publicado en la página web del CEF.

5. Asimismo, se realizó una convocatoria a presentación de proyectos sobre los desafíos para los regímenes tributarios y la técnica tributaria de la economía digital a la cual se presentaron seis proyectos. En este caso se seleccionó a un equipo integrado por Eliana Sartori, Pierina De León, Raquel Balsa y Mario Ferrari. El estudio procura identificar los desafíos que plantea la economía digital en materia de políticas fiscales y técnica tributaria a nivel internacional, con una referencia específica a la situación comparada de Uruguay y formula propuestas de medidas a tomar por este país. El estudio se presentó en un seminario en Facultad de Ciencias Económicas el 6 de diciembre de 2016. El trabajo se encuentra publicado en la página web del CEF.

6. En convenio con CEPAL y el Ministerio de Economía y Finanzas, se inició un proyecto de investigación que pretende analizar los impactos de la ley 18395 aprobada en 2008 que estableció un conjunto de medidas destinadas a flexibilizar el acceso a la seguridad social. Se pretende caracterizar a los beneficiarios de dicha flexibilización y estimar cuántos no podrían haber accedido a una jubilación contributiva de no haber existido tal ley o en su defecto habrían tenido que esperar hasta los setenta años para lograrlo. Asimismo, se estudiará los efectos de la ley en términos de bienestar (pobreza y desigualdad) y se estimará el esfuerzo fiscal derivado de dicha medida. Por último, se realizará una estimación de cuántas personas accederán a la jubilación según causal en los próximos veinte años. Se prevé que este estudio finalice a inicios de 2017.

7. En convenio con el Instituto de Economía de la Facultad de Ciencias Económicas y Administración y el PNUD se inició el proyecto de investigación titulado “La distribución funcional del ingreso y sus vínculos con la desigualdad personal”. Este estudio pretende brindar nuevos elementos para una mejor comprensión de las vinculaciones entre la distribución funcional y personal del ingreso en el caso uruguayo. Así, se propone reconstruir la evolución de la distribución funcional en Uruguay en el largo plazo, para luego realizar un estudio más detallado a nivel de rama de actividad para las últimas dos décadas y, finalmente, en base al subconjunto de empresas que tributan IRAE y tienen contabilidad suficiente, analizar la dinámica de las remuneraciones del trabajo y el capital a nivel de firma para el período 2009-2014. Se prevé que la investigación finalice en marzo de 2017.

8. Con apoyo de la Cooperación Española se inició un proyecto de asistencia técnica en políticas fiscales vinculadas al medio ambiente. El proyecto tiene como objetivo desarrollar una propuesta de diseño de política fiscal que contribuya a prevenir y mitigar el daño ambiental para Uruguay. Cuenta con la asesoría de Kurt van Dender, jefe de la Unidad de Tributos y Medio Ambiente de la OCDE y la participación de MEF, DGI y DINAMA, entre otras instituciones. Se prevé realizar un taller de capacitación en el que participará el experto de la OCDE en abril en 2017 en tanto que se estima que el trabajo de investigación se publicará a mediados de año.

9. In conjunction with the Institute of Economics at the Faculty of Economics and Administration seminar on December 14 took place one on the impact of tax policy and social spending on poverty and inequality involving Nora Lustig, professor at Tulane University.

Memoria 2015

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 27 December 2010. The it began operations on 1 March 2012.
It relates to the executive branch through the Ministry of Economy and Finance, preserving its technical independence. It is managed and represented by its Executive Director and Honorary Council has an Academic Advisor.
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 in management techniques, financial and tax management and other improvement activities defined in coordination with the institutions that demand this service and agree to your needs.

Research
During 2015, the CEF had activities until July 15 because of the resignation of its executive director, which was not replaced until 20 January 2016. During the six months of activity this year, the following were performed activities:

1. En el marco de un convenio con la Red Mercosur se finalizó y publicó (febrero 2015) el estudio pionero sobre “Instrumentos Fiscales para el control y la reducción de la contaminación en cursos de agua: Estudio aplicado a la Cuenca del Río Santa Lucía” iniciado en el segundo semestre de 2014. El estudio tiene como objetivo analizar la aplicación de instrumentos fiscales para contribuir a la implementación y cumplimiento de algunas medidas del “Plan de acción para la protección de la calidad ambiental y las fuentes disponibles para agua potable en la cuenca del Santa Lucía” (MVOTMA, 2013) y evaluar su efectividad en términos de reducción de contaminación. Se analiza en particular la aplicación de dos instrumentos: un impuesto (o subsidio) ambiental para incentivar el mantenimiento del contenido de fósforo dentro de los límites admitidos por la DINAMA y un pago por servicio ambiental para compensar los costos de mantener tierra sin laboreo.
2. En el marco de un convenio con el Instituto de Economía de la UdelaR se realizó y publicó un estudio sobre “Los vínculos entre la Distribución Personal y Funcional del Ingreso: Una exploración para Uruguay en base a registros tributarios”. El trabajo inicia una línea de investigación poco conocida a nivel nacional e internacional, a partir de una base de datos aportada por la DGI que concatena información de empresas y potenciales contribuyentes del IRPF para el estudio de la distribución funcional y personal del ingreso. La misma constituye en sí un producto relevante y además, puede ser utilizada por otros investigadores que planteen nuevas interrogantes y quieran profundizar el análisis sobre los resultados encontrados.
3. Nuevos Indicadores Fiscales sobre Gobiernos Departamentales (2006-2013). Se avanzó en la ampliación de las estadísticas fiscales, abarcando información de los Gobiernos Departamentales, que no estaba disponible hasta la fecha. Se trabajó en forma conjunta con OPP y la Oficina de CEPAL en Montevideo, para obtener los resultados que actualmente están publicados en el sitio www.cef.org.uy.
4. Within the framework of the Spanish Cooperation Agency, a consultancy Onrubia Prof. Jorge Fernández of the Universidad Complutense de Madrid was held with the aim of making a comparative assessment of the current regulatory policy framework of income tax in force in Uruguay, valuing adequacy compliance with tax principles.
5. Con el apoyo financiero de AECID dos funcionarios técnicos de la DGI y dos de la Asesoría Macroeconómica del MEF, realizaron en el mes de junio de 2015 pasantías en la Universidad Complutense de Madrid, con el objetivo de recibir capacitación y adiestramiento en servicio. Los cuatro investigadores junior, se capacitaron en la aplicación de herramientas econométricas para medir el impacto en la redistribución del ingreso, del impuesto a la renta a las personas en Uruguay. En este marco se realizaron dos trabajos de investigación bajo la tutoría del Prof. Jorge Onrubia:.
a. Equidad vertical del sistema de imposición a las rentas de las personas físicas en Uruguay. En este documento se analizan los efectos sobre la progresividad y la redistribución de la renta originados por el impuesto a las personas físicas considerando las diferentes figuras impositivas (IRPF categoría I y II, IRAE y IASS) y los distintos elementos de la estructura dual como las tasas progresionales, el mínimo no imponible y las deducciones. Asimismo, se realizan simulaciones para evaluar la magnitud del cambio en la redistribución de modificar ciertos parámetros como el mínimo no imponible y las tasas de aporte. La fuente de información utilizada proviene de los registros administrativos de la Dirección General Impositiva de 2012.
REPORT 2014
6. Under an agreement with the UdelaR continued the Study on Factors Compliance and Evade, with a focus on experimental design, which involves the random selection of contributors to the group "no CEDE". This research will be published in the course of 2016.
7. In addition, statistics Fiscal Observatory CEF series were updated and expanded information available incorporating data on departmental governments.

Memoria 2014

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 27 December 2010. The it began operations on 1 March 2012.
It relates to the executive branch through the Ministry of Economy and Finance, preserving its technical independence. It is managed and represented by its Executive Director and Honorary Council has an Academic Advisor.
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 in management techniques, financial and tax management and other improvement activities defined in coordination with the institutions that demand this service and according to your needs.
Research
During 2014 relevant investigations initiated in 2013 they were completed:
a) Evaluación económica de los Incentivos Fiscales a la Inversión en Uruguay (2005-2011), que fue publicada en julio de 2014. Adicionalmente se actualizaron las estimaciones del impacto del decreto 455/07 sobre la inversión, el empleo y la productividad utilizando datos del año 2012 a nivel de empresas, aportados por el Banco de Previsión Social y la Dirección General Impositiva, debidamente desidentificados. Se reestimaron los modelos para el período ampliado y los nuevos resultados se publicaron en diciembre de 2014 en sitio web del CEF (Investigaciones) y se presentaron en las Jornadas Tributarias Uruguay 2014.
b) Fiscal Policy for Sustainable Growth: The Case of Natural Resources in Uruguay: A Dynamic CGE Model for Evaluating Reforms ", applied to the case of iron ore mining large size was published in October 2014.
La investigación se realizó en el marco de un convenio con el Centro de Investigaciones Económicas del Uruguay y la Agencia Española de Cooperación Internacional para el Desarrollo que colaboró en su financiamiento. Los resultados preliminares de este estudio se presentaron en el Taller “Impacto Macroeconómico de la Explotación Minera a Gran Escala”, realizado el 22 de abril de 2014 por el CEF y la Comisión Especial para América Latina (CEPAL), con la participación de expertos nacionales, de Chile y de España. Ver en el sitio web (Eventos).
This work allowed us to estimate the macroeconomic impacts for the country of this mega venture under various scenarios. The study is available on the website of the CEF (Research).
c) a study on "Methodological proposal for the calculation of the potential tax burden sector-an application for Uruguay in the period 2009-2012" which had begun in 2013 with the purpose of investigating the sectoral tax burden and interact with is ended DGI Economic advisory to analyze the procedures most commonly applied for calculation.
La investigación fue publicada en el sitio web del CEF (Investigaciones) en diciembre de 2014 y se presentan cálculos sobre la presión efectiva y potencial de algunos sectores de actividad, en base al método de frontera de producción utilizando las bases completas de datos desidentificados de la DGI. Para construir los indicadores de presión tributaria, se utilizaron como base de comparación (denominador) los datos aproximados al VAB sectorial del mercado formal, calculado a partir de los registros administrativos de la propia administración tributaria. El trabajo fue presentado en las Jornadas Tributarias Uruguay 2014.
En el año 2014, además de actualizarse las estadísticas del Observatorio Fiscal del CEF, se amplió la información disponible incorporando datos sobre resultados y eficiencia de los sectores educación y salud (www.cef.org.uy/datos-estadisticos). Se avanzó en la sistematización de la información de los Gobiernos Departamentales, para discriminar gastos corrientes y de inversión.
En el marco de un convenio con la UdelaR se amplió la investigación realizada en el año 2013 sobre Desigualdad y Altos Ingresos. En esta segunda etapa, manteniendo el foco en la captación de ingresos en los sectores altos, se amplió el período de referencia del estudio incluyendo el año 2012 y se avanzó en la construcción de un panel para analizar la movilidad de ingresos. La investigación “Sectores de altos ingresos en Uruguay: participación relativa y patrones de movilidad en el período 2009-2012” está disponible en el sitio web (Investigaciones).
Los resultados fueron presentados en el Taller Redistribución y Movilidad del Ingreso realizado los días 11 y 12 de noviembre en el Centro de Formación de la Agencia Española de Cooperación Internacional para el Desarrollo (AECID), con la colaboración de la Comisión Especial para América Latina (CEPAL). En él participaron, además de los autores del estudio, expertos nacionales y de España. Ver en el sitio web (Eventos).
It is available on our website the study
Durante el año 2014 se desarrolló una prueba piloto del experimento, observando para el mismo un fuerte impacto en la percepción de riesgo de los contribuyentes y un incremento de la recaudación. Durante el 2015 se llevará a cabo la investigación completa, en coordinación con la DGI.
REPORT 2013
Training
With the presence of Prof. Antonio Jesus Sanchez Huertas of the Complutense University of Madrid was held on 24 and 25 April 2014, a course on Techniques Activity Monitoring Public Sector, organized jointly by the CPMP and the Spanish Agency for International Cooperation for Development.
A second specialized course was held on 13 and 14 November and was led by Prof. Jorge Fernandez Onrubia the Complutense University of Madrid. It focused on the Economic Assessment Reform Tax Personal Income, including techniques for estimating elasticities behavior to changes in marginal tax, vertical equity analysis and measurement of horizontal inequity.
Both specialization courses were aimed at researchers, technicians of the Economic Department of the DGI, MEF Advisory Macroeconomic and Economic Research Institutes and students of the Master in Economics from the University of the Republic.

Memoria 2013

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.
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 managed and represented by its Executive Director and has an Honorary Academic Advisory Council of five members of recognized technical level.
After completed the preparatory work for its institutional design and implementation, the Centre began to develop its activities on 1 March 2012.
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 in management techniques, financial and tax management and other improvement activities defined in coordination with the institutions that demand this service and agree to your needs.
In 2013 it was enabled to the public, on the website of the Center, its Fiscal Observatory has information on income and expenditure of the public sector. It is noteworthy that information from the departmental governments, which is not easy to find because of problems with deadlines and data consolidation is included.
This Fiscal Indicators Portal has information on:
- Revenues, Expenses and Profit for the Central Government and Public Enterprises
- Central Government Debt
- Inventory of Taxes and Contributions for Social Security
- Inventory of subsidies and transfers from the Central Government
- Public Sector Investment by Destination
- Performance Indicators and Efficiency Education and Health.
This information is presented in the Portal in Excel spreadsheets and graphics user whose content can be selected.
agreements with the Institute of Economics (IECON) of the Faculty of Economics and Administration (UDELAR) to conduct academic research in the public interest were signed:
a) assess the impact of investment promotion regime through tax incentives, comprehensive data from administrative records of the General Tax Directorate (DGI), the Social Security Bank (BPS) and other public institutions.
b) analyzing the income of the upper strata in Uruguay based on information from administrative records of the DGI and estimate evasion.
c) provide information about some of the factors behind the failure to meet tax obligations in Uruguay and develop new methods for detecting tax evasion and
d) update and deepen the analysis of the income of the upper strata in Uruguay, including aspects of social mobility and relationship between functional and personal distribution of income.
: Call consultants to perform
Para este trabajo se efectuaron convenios complementarios con el Ministerio de Industria, Energía y Minería y con la Oficina de Planeamiento y Política Agropecuaria (del Ministerio de Ganadería, Agricultura y Pesca) para obtener la información sectorial de seguimiento de las inversiones promovidas. Por su parte, tanto la Comisión de Aplicación de la Ley de Inversiones (COMAP) como la Unidad de Apoyo al Sector Privado del Ministerio de Economía y Finanzas (UNASEP) colaboraron con los datos disponibles y con sugerencias a los investigadores.
In November a presentation of preliminary results of the study was conducted, with comments from a specialist at the IDB.
REPORT 2012
The results were presented at an International Workshop on Inequality and High Income, organized by the Center for Fiscal Studies, the Economic Commission for Latin America (ECLA) and the Spanish Agency for International Cooperation for Development (AECID) on 1 and 2 October 2013.
The workshop was inaugurated by the Minister of Economy and Finance Ec. Fernando Lorenzo and attended presentations of several national and international technicians who exchanged ideas and information. The document is published on the website of the CEF.
On 3 and 4 October, taking advantage of the presence in Uruguay Professor Jorge Onrubia, at the Complutense University of Madrid, a specialization course aimed at researchers, technicians of the Economic Department of the DGI, and students of the Master was developed in Economics UdelaR on Redistributive and Measurement Analysis of Tax Evasion in Income Tax.
55 days ago
This study is expected to provide information for the policy to apply to the exploitation of non-renewable natural resources in Uruguay, which is at the center of public attention.
the development of research on "Sector Tax Burden" in which is reviewing the methodology currently used by the Internal Revenue Service and are making calculations on the potential pressure based on the method of production frontier began.
Throughout the year 2013 and in the previous year, it is worth noting the valuable cooperation of the Spanish Agency for International Cooperation for Development and the Economic Commission for Latin America.

Memoria 2012

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.
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 has an Honorary Academic Advisory Council of five members It is managed and represented by its Executive Director.
After completed the preparatory work for its institutional design and implementation, the Centre began to develop its activities on 1 March 2012.
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 in management techniques, financial and tax management and other improvement activities defined in coordination with the institutions that demand this service and agree to your needs.
In 10 months of activity the first year of his administration, adopted its statute of operation and other tasks were performed to define the infrastructure activities: creating a logo, website design, stationery design and negotiations with various public institutions standardize the operation of the Center.
Together with the Honorary Academic Council Asesorm composed of the Ec. Rodrigo Arim, Dr. Leonardo Costa, the Cres. David Eibe and Juan Antonio Pérez Pérez and Ec. Andrés Rius, began to outline the first activities of the CEF and the basic strategic lines for the beginning of his administration.
Among the first activities undertaken Opinion Survey conducted via e-mail to qualified, for the purpose of gathering more information and different suggestions for better planning of center activities highlighted users. For this purpose a brief questionnaire was answered by 40 leading specialists designed.
an agreement with the DGI establishing a framework for technical cooperation for the implementation of joint research and training activities in tax and related matters was signed.
En el área de formación, con el objetivo de apoyar la mejora de gestión de la DGI, se ejecutó un convenio complementario, por el cual el Centro de Estudios Fiscales desarrolló un curso de capacitación al personal administrativo de la DGI, tanto del Interior del País como de Montevideo. Dicha actividad se llevó a cabo entre junio a diciembre del referido año y estuvo dirigido a 300 funcionarios.
En el área de Investigación se realizó un llamado para el Primer Premio CEF con la finalidad de promover, entre los estudiantes avanzados y profesionales jóvenes de las áreas jurídicas, financieras y económicas, las investigaciones y estudios sobre temas de interés fiscal. Las áreas temáticas dela Edición 2012 fueron a) Costo-beneficio de los incentivos tributarios en Uruguay b) Presión tributaria comparada por sector de actividad y c) Tratamiento tributario de productos financieros derivados.
the Strategic Plan of the CEF defines the priority activities center on research and simultaneously defined the first research to develop and disseminate would be a study on the institutional aspects of the legal guarantee in the relationship between the taxpayer and the administration was prepared tax.
To this end an agreement was made between IBRD and the CEF that provided funding for it. Under this agreement two legal investigations, one with procesalista orientation and another with tributarista orientation, which were presented at the Workshop "judicial guarantees and the Tax Administration" held on December 4, 2012 in the Aula Magna were hired Faculty of Economics and Administration.
In the aforementioned workshop counted with the valuable support of the Spanish consultant Doctor Soledad Fernandez, who acted as commentator of the studies presented.