[{"bbox": [67, 107, 1157, 964], "category": "Table", "text": "<table><tr><td></td><td>between the SAT, which is in charge of tax administration; and the MINFIN, which is in charge of defining tax policy; and the INE, which is in charge of producing national statistics</td><td></td><td></td><td>Set-up of a steering committee and other coordination measures to ensure involvement of key stakeholders.</td></tr><tr><td>People and the organization</td><td>Existing information gaps and difficulties in data use and administration</td><td>M</td><td>L</td><td>Design a new data governance model that fosters the use of information from existing systems.<br/>Provide technical assistance and training to ensure data analysis and administration.</td></tr><tr><td>External environment</td><td>Lack of political will to implement recommendations</td><td>L</td><td>H</td><td>Design implementation arrangements to secure consistent commitment and management attention from the highest levels of Government and establish mutual accountability for progress.<br/>Political dialogue with the Government of Guatemala in line with the other main donors (i.e., IMF, WB, IADB, USAID, OTA and the UN system) that support Guatemala's fiscal agenda and participate in the Fiscal roundtable (Mesa Fiscal), which coordinates cooperation programmes related to this agenda with the Ministry of Finance.</td></tr></table>"}, {"bbox": [79, 966, 238, 989], "category": "Section-header", "text": "Lessons Learnt:"}, {"bbox": [79, 991, 1147, 1150], "category": "Text", "text": "The Tax Administration Diagnostic Assessment Tool (TADAT) applied to SAT in 2017 and the Guatemala Public Expenditure and Financial Accountability (PEFA) assessment published in 2018, were used to identify revenue management weaknesses to be tackled by the action. Both assessments were financed by the EU (co-financed in the case of TADAT). Moreover, the WB's documents \"Transparency and Efficiency in Tax Administration Project\" and the \"Crisis response and recovery in Guatemala\" identify lessons learnt from previous projects which have been considered in the action's design:"}, {"bbox": [79, 1152, 1147, 1206], "category": "List-item", "text": "* In a complex political environment like Guatemala, technical assistance can be a conduit to ensure solid policy dialogue;"}, {"bbox": [79, 1208, 1147, 1259], "category": "List-item", "text": "* Mitigation measures should be considered in the project's design to prevent institutional factors that can hinder the sustainability of tax administration reforms;"}, {"bbox": [79, 1261, 1125, 1287], "category": "List-item", "text": "* Integrity of the SAT's personnel is a fundamental cornerstone in the development of sound tax administration;"}, {"bbox": [79, 1289, 1147, 1343], "category": "List-item", "text": "* While technology can be both a facilitator and a driver of change, it is not a substitute for the development of sound institutional, organisational and operational systems."}, {"bbox": [79, 1369, 1147, 1476], "category": "Text", "text": "Furthermore, experience gained in the programme \"Censo de trabajadores del Gobierno de Guatemala (LA/2016/39417)\", which is being implemented with the WB, confirms the importance that technical assistance programmes consider beneficiaries' institutional plans when designed. This facilitates implementation and appropriation of results."}, {"bbox": [79, 1501, 1147, 1608], "category": "Text", "text": "The WB engaged with the SAT and the MINFIN during the last four years, when the SAT received technical assistance from other international partners as well. The role of the SAT's Programme Management Office (PMO) was key to ensuring coordination and demonstrated the SAT's capacity to liaise with donors on its modernisation agenda, avoiding overlaps."}, {"bbox": [1104, 1637, 1129, 1659], "category": "Page-footer", "text": "15"}]