In particular, more staff familiar with modern risk analysis techniques are needed, along with a specialised audit unit focusing exclusively on large taxpayers, who typically account for 50%-70% of tax revenues (Toro et al., As a welcome complement to efforts to improve tax administration, the former government prepared a law that enhances taxpayers' rights and promotes a conciliatory approach to settling disputes (OECD, 2016b). However, bottlenecks still weigh on productivity growth and environmental and health outcomes.