[{"bbox": [72, 114, 400, 144], "category": "Section-header", "text": "## 3.5. The Intervention Logic"}, {"bbox": [83, 158, 1169, 265], "category": "Text", "text": "The underlying intervention logic for this action is that the Overall Objective (Impact) of this action is to increase domestic revenue mobilisation in Guatemala. The Specific(s) Objective(s) (Outcomes) of this action are: (1) Improved voluntary tax compliance; (2) Strengthened governance and transparency of Tax Administration; and (3) Strengthened institutional capacity for revenue mobilisation oversight. The following outputs are foreseen:"}, {"bbox": [85, 291, 608, 316], "category": "List-item", "text": "1.1 Designed risk-based tax enforcement framework."}, {"bbox": [85, 317, 730, 343], "category": "List-item", "text": "1.2 Expanded the e-invoice and the use of third-party information."}, {"bbox": [85, 345, 804, 370], "category": "List-item", "text": "1.3 Designed the e-invoice Statistical Module for Reference Price System."}, {"bbox": [85, 371, 628, 396], "category": "List-item", "text": "1.4 Strengthened Tax Intelligence and Tax Audit tools."}, {"bbox": [85, 398, 417, 423], "category": "List-item", "text": "1.5 Improved taxpayer services."}, {"bbox": [85, 424, 625, 449], "category": "List-item", "text": "1.6 Definition for digital economy taxation framework"}, {"bbox": [85, 450, 525, 475], "category": "List-item", "text": "1.7 Designed new audit information system"}, {"bbox": [85, 477, 666, 503], "category": "List-item", "text": "1.8 Strengthened legal services and tax appeals procedures."}, {"bbox": [85, 530, 440, 555], "category": "List-item", "text": "2.1 Strengthened data governance."}, {"bbox": [85, 557, 369, 582], "category": "List-item", "text": "2.2 Streamlined processes."}, {"bbox": [85, 583, 716, 608], "category": "List-item", "text": "2.3 Improved institutional transparency and integrity framework."}, {"bbox": [85, 609, 579, 635], "category": "List-item", "text": "2.4 Designed SAT's institutional diversity policy."}, {"bbox": [85, 636, 669, 661], "category": "List-item", "text": "2.5 Designed a career management framework within SAT."}, {"bbox": [85, 662, 727, 688], "category": "List-item", "text": "2.6 Improved SAT's tax administration and management capacity"}, {"bbox": [85, 716, 729, 741], "category": "List-item", "text": "3.1 Enhanced monitoring and evaluation methodologies and tools."}, {"bbox": [85, 742, 752, 768], "category": "List-item", "text": "3.2 Produced and published (publicly available) strategic tax studies."}, {"bbox": [85, 769, 861, 794], "category": "List-item", "text": "3.3 Improved statistical information production for data-driven decision-making."}, {"bbox": [85, 795, 1075, 821], "category": "List-item", "text": "3.4 Assigned the Tax Ombudsman function and improved dialogue consultations with key stakeholders."}, {"bbox": [83, 847, 1168, 898], "category": "Text", "text": "If these outputs are delivered, the specific objectives (outcomes) will be accomplished and in the long-term, domestic revenue mobilisation in Guatemala will increase."}, {"bbox": [83, 927, 564, 954], "category": "Text", "text": "The figure below summarizes the intervention logic:"}, {"bbox": [1106, 1638, 1129, 1659], "category": "Page-footer", "text": "16"}]