Goal 4: Raise (net) tax revenues to 16 percent of GDP by 2015 and use public resources efficiently and transparently. These goals are also included in the implementation of the fiscal pact, which is an integral part of the PQD priority areas, as defined by the Economic and Social Council. On Track T o reduce tax evasion and avoidance, the GOES and USG worked together in the creation and implementation of the Comprehensive Large Taxpayers Directorate and streamlined the operations of the recently inaugurated service window for large taxpayers. The service window now targets the largest 641 taxpayers whose total tax contributions represent the majority (60%) of government collections. Moreover, with the support of the USG, 30 members of the Directorate received advanced training on transfer pricing audits. Additionally, the GOES, with USG support, cleaned-up and audited taxi ipayer records. These initiatives updated and improved information systems to reduce tax evasion and avoidance. The GOES instituted a Budget Modernization Plan, which pledges to adopt international accounting standards for the public sector, and has developed anew accounting procedures manual. In support of an ongoing dialogue with the private sector to promote transparency in public expenditures, the USG and GOES jointly established Transparency Pacts with 50 municipalities. The first indicator for this goal is net tax collections as a percentage of GDP, which as of fiscal year 2011 was 13.9%. The GOES estimates the figure will reach 14.5% by the end of 2012. The second indicator is El Salvador’s score in the Open Budget Index Ranking which is currently 37, fora ranking of 58 out of 94. The next score is due at the end of 2012.