In the framework of the EUROsociAL II Programme, financed by the European Union, a delegation from the Internal Revenue Service (SII) of Chile made an exchange visit from 27th to 29th July 2015 to the State Tax Administration Agency (AEAT) of Spain in order to share experiences regarding the design of evaluation processes for management control.

Following the Chilean tax reform passed by Law No. 20,780 of September 2014, Chile's SII is currently immersed in a transformation and modernisation process aimed at making a qualitative leap in improving its performance. These transformations are the result of legal changes required by implementation of the tax reform package. Likewise, this involves implementing a set of actions and projects defined for the next few years in its 2014-2018 Institutional Strategic Plan.

To address these new challenges, the SII requested the support of EUROsociAL for the purpose of improving its capacities for control of institutional management, which will be a determining factor in its ability to monitor successful implementation of its actions.

Along these lines, in July there was an exchange visit by three employees from the Office of Planning and Control of Institutional Management and Office of Projects of the Sub-Directorate of Studies of Chile's SII to the AEAT in Spain in order to learn the methodologies and tools for control of institutional management, as well as the new methodologies and tools for control of the projects undertaken by the Spanish tax agency.

During the visit, the following important issues, among others, were addressed: the process of creating the tax fraud prevention plan, monitoring of compliance with the fraud prevention measures in the plan; management indicators and how these are defined in the AEAT; methodological tools used for management control; communication of strategy, progress and results to the organisation; methods for project control and monitoring; incentives associated with meeting targets, etc.

The resulting new knowledge acquired during the visit will be invaluable for application in the SII, mainly to perfect the management and project control tools the agency already has. This will equip it to better carry out the multiple activities involved in implementation of the tax reform and of the projects in the institutional strategic plan.

This activity is part of the Voluntary Compliance action of the Public Finance area of the EUROsociAL II Programme, which is financed by the European Union and coordinated by the FIIAPP, in which Spain's State Tax Administration Agency (AEAT) and the Inter-American Centre for Tax Administrations (CIAT) are acting as operational partners.