Project Impact: General Narrative Statement on Project Effectiveness, Significance & Efficiency

The project was assigned one long-term adviser initially, with subsequent assignments of short-term advisers to work in various areas. The Tax Team has worked in 10 general areas, including Audit of Tax Returns, Data Processing, and Public Information and Taxpayer Education. Significant progress has been made in all areas over the life of the project. The Tax Office has been reorganized for greater efficiency, and tax collections have risen steadily. Greater coverage of examination of returns has been made, and enforcement actions have been taken. A Master File designed for income taxes has been implemented, along with other notable improvements. The increase in revenues is particularly significant in view of the constant rising cost of government. These increases in revenue have been achieved with minor increases in administrative costs in the tax office. The efforts of the Tax Team will be directed in future years towards consolidating and improving gains made to date and introducing further projects to increase efficiency in tax administration. The project has been successful in achieving its objectives, with a notable increase in tax revenues. The Tax Team has shown remarkable personal acceptance on the part of host country officials in securing the cooperation and execution of ideas and suggestions. The project has been a significant contribution to the development of Costa Rica's tax administration system. The project's impact has been evaluated, and it has been found to be effective in achieving its objectives. The project has contributed to the achievement of sector and goal plans, and it has been efficient in resource utilization. The project's continued relevance, importance, and significance to country development and the furtherance of U.S. objectives have been assessed.