Taxation and Economic Growth in Latin America

Brasilia, Brazil

November 12-13, 2012

This conference aims to bring together policy makers and tax administration officials in the countries of Latin America.

Taxation plays a fundamental role in promoting economic growth from different perspectives. On the one hand, fiscal resources to finance the government policies to further boost economic development. On the other hand, the design of tax policy and administration create the incentive framework for the development of private sector activities. This conference will provide a space for dialogue and exchange of experiences in these areas between those responsible for policy design and tax administration in the region and international organizations. The event aims to identify lessons on what has or has not worked in this field, as well as discuss the challenges facing the region in the field of taxation, for example, in relation to financial sector taxation and natural resources.

Organized by the International Monetary Fund, Inter-American Center of Tax Administrations, and Receita Federal de Brasil
Taxation and Economic Growth
Brasilia, Brazil
Day 1—November 12

8:00–9:00

Registration

9:00–10:40

Opening Session

Welcome:

Mr. Alexandre Ribeiro Motta, General Manager – School of Finance Administration (ESAF), Brazil

9:00–10:00

Welcome and Opening Remarks

 

Mr. Nelson Barbosa, Executive Secretary, Ministry of Finance, Brazil

Mr. Carlos Alberto Barreto, Secretary, Secretariat of the Federal Revenue (RFB), Brazil

Mr. Naoyuki Shinohara, Deputy Managing Director, International Monetary Fund (IMF)

Mr. Marcio Verdi, Executive Secretary, Inter-American Center of Tax Administrations (CIAT)

10:00–10:40

Taxation and Economic Growth—Challenges and Trends

 

Mr. Saul Lizondo, Associate Director, Western Hemisphere Department (WHD), IMF

Mr. Gilbert Terrier, Deputy Director, Fiscal Affairs Department (FAD), IMF

10:40–11:15

Coffee

11:15–12:45

Session 2: An Overview — Trends and Experiences on Tax Policy and Administration

Moderator:

Mr. Juan Pablo Jimenez, Economic Affairs Officer, Economic Commission for Latin America and the Caribbean (ECLAC)

11:15–12:00

Speakers:

 

1. Tax Policy: Mr. Juan Carlos Gómez Sabaini, Regional Expert in Tax Policy

2. Revenue Administration: Ms. Katherine Baer, Division Chief, Revenue Administration (R2), FAD, IMF

12:00–12:45

Country Experiences

 

1. Mr. Luis Porto, Undersecretary of Economy, Ministry of Economy and Finance, Uruguay

2. Mr. Fernando Martinez Coss, Central Manager of Taxpayer Services, Tax Administration (SAT), Mexico

12:45–2:15

Lunch

2:15–3:30

Session 3: Decentralization and Regional Integration

Moderator:

Mr. Eudaldo Almeida de Jesus, General Coordinator of the National Encounter of Revenue Coordinators and Administrators (ENCAT), Brazil

2:15–3:00

Speakers:

 

1. Mr. Juan Pablo Jimenez, ECLAC

2. Mr. Carlos Luis Vargas Durán, General Manager, General Directorate of Revenue, Ministry of Finance, Costa Rica

3:00–3:30

Country Experiences

 

1. Mr. Carlos Alberto Sánchez, General Manager of Social Security Resources, Revenue Collection Administration (AFIP), Argentina

3:30–4:00

Coffee

4:00–5:30

Session 4: Taxing Natural Resources

Moderator:

Mr. Juan Carlos Gómez Sabaini, Tax Policy Expert

4:00–4:45

Speaker:

 

1. Ms. Victoria Perry, Division Chief, Tax Policy Division (TP), FAD, IMF

4:45–5:30

Country Experiences

 

1. Mr. Erik H. Ariñez Bazán, Vice Minister of Tax Policy, Ministry of Economy and Public Finance, Bolivia

2. Mr. Luis Miguel Castilla, Minister of Economy and Finance, Peru

6:00–7:00

Reception Hosted by IMF

Day 2—November 13

9:00–10:30

Session 5: Inequality and the Taxation of High Wealth Individuals

Moderator:

Mr. Patricio Castro, Senior Economist, FAD, IMF

9:00–9:45

Speakers:

 

1. Mr. Alberto Barreix, Senior Economist, Inter-American Development Bank (IDB)

2. Mr. Pascal Saint-Amans, Director, Center for Tax Policy and Administration for the Organization for Economic Cooperation and Development (OECD)

9:45–10:30

Country Experiences

 

1. Mr. Pedro Galeano Olmedo, Department Chief, Ministry of Finance, Paraguay

2. Mr. Henrique Tostes Reis, Fiscal Auditor, Large Taxpayers Unit (Natural Persons), Brazil

10:30–11:00

Coffee

11:00–12:40

Session 6: Current Issues in Revenue Administration in Latin America

Moderator:

Mr. Pascal Saint-Amans,OECD

11:00–11:45

Speakers:

 

1. Ms. Katherine Baer, FAD, IMF

2. Mr. Marcio Verdi, CIAT

11:45–12:30

Country Experiences

 

1. Mr. Guarocuya Félix, General Manager, Department of Internal Revenue (DGII), Dominican Republic

2. Mr. Carlos Roberto Occaso, Undersecretary of Collections and Taxpayer Services of the RFB

12:30–12:40

Presentation on “Revenue Statistics in Latin America”(OECD-CIAT-ECLAC)

12:40–2:00

Lunch

2:00–3:30

Session 7: Financial Sector Taxation

Moderator:

Mr. Luis Cremades, Chief of Spanish Mission for the CIAT

2:00–2:45

Speaker:

 

1. Ms. Victoria Perry, FAD, IMF

2:45–3:30

Country Experiences

 

1. Mr. Carlos Alberto Barreto, Secretary of the RFB

2. Mr. Carlos Gerardo Acevedo, President, Central Bank, El Salvador

3:30–4:00

Coffee

4:00–5:00

Session 8: Lessons Learned and the Paths Ahead

Moderators:

Mr. Gilbert Terrier, FAD, IMF

4:00–5:00

Panel Discussion:

 

1. Mr. Carlos Márcio Cozendey, Secretary of International Affairs, Ministry of Finance, Brazil

2. Mr. Luis Miguel Castilla, Minister of Economy and Finance, Peru

3. Mr. Marcio Verdi, CIAT

4. Mr. Alberto Barreix, IDB

CONFERENCE END