Members of Olivera & Delpiazzo have developed the legal basis to set up a more modern and autonomous management of the General Tax Administration (Dirección General Impositiva - DGI), in accordance with its aim of having a financial and budgetary system which allows a more efficient performance of its duties.

For this purpose, an exhaustive study has been made about the legal feasibility of setting up an administration system of the material and financial resources, which is based on a more comprehensive autonomy of the General Tax Administration in the management of budgetary funds, and on a financing model which fits the tax collecting objectives.

In this way, Uruguay's principal tax-collecting entity catches up with worldwide reality, where it is possible to notice a tendency towards autonomy and convergence of national tributary Administrations.