Uruguay: Diagnostics and Capacity Building to Assist the DGI on CRM Implementation Journey

This high-level summary details IMF technical assistance to Uruguay’s tax authority (DGI) in strengthening Compliance Risk Management (CRM). The mission identified critical challenges—deteriorating infrastructure, limited IT and analytics, and declining staff—leading to increased tax gaps and low public trust. Recommendations include realigning performance indicators, enhancing transparency, establishing a dedicated Risk Management Unit, and developing targeted Compliance Improvement Plans. Addressing systemic constraints and focusing on large taxpayers and serious fraud are essential. A three-year externally funded project is advised to support DGI’s transition to sustainable, effective CRM practices.