Within the framework of the voluntary compliance with tax obligations line of action of the EUROsociAL II Programme, financed by the European Union, and with the collaboration of the Italian Mission to the CIAT, an exchange visit took place between Italy's Guardia di Finanza and Argentina's AFIP to address aspects related to taxpayer administration by fiscal importance. The visit took place in Rome at the headquarters of the Directorate-General of the Guardia di Finanza from 30th June to 3rd July of this year.

In recent years, the Argentina's Federal Administration of Public Revenue -AFIP- has been working to consolidate its strategy for administration of taxpayers and management of tax collection. To do so, it has adopted a model based on segmentation of taxpayers, either by business sector or their fiscal importance. Since 2014, the AFIP has focused on development of more and better “extensive tax collection controls”.

In order to strengthen the aspects linked to risk management associated with management, service and control processes, within the framework of the exchange undertaken with the Guardia di Finanza, the AFIP was able to learn about cutting-edge mechanisms for risk analysis as part of the scheduling of controls and the functioning of the different computer applications necessary for this analysis. Similarly, there were exchanges on criteria for creating specific projects and operating plans for sectors of taxpayers.

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.