Generally, when we hear the word “Customs”, we often think of bureaucracy and, why not say it, corruption, which, unfortunately, is true in some cases. We commonly imagine customs officials counting and weighing boxes, performing basic tasks that do not add value. This image is also perceived by high-level decision-makers,…
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The widespread compliance with tax obligations constitutes the essential basis of any tax system and a pillar for the healthy and fair competition of economic agents in the market. There is a growing awareness that tax non-compliance not only affects the Treasury, but also the free competition of economic agents…
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¿Why are we paying our taxes? Although initially studies on the analysis of taxpayers’ behavior arose in the economic field, based solely on the supposed rationality of individuals, later on other analytical approaches appeared that introduced psychological and sociological factors, considering a behavior that was more responsible than those rational…
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The profession The abundant and growing signs of illegality affecting economies, enriching crime and degrading the human condition, lead me to think about the “experts” who feed their selfish ambitions by shielding illegality in an environment of inequality and poverty of the communities, trying to save a competence surpassed today…
Two years after reaching a historic agreement to “stop and reverse” the loss of nature with the Kunming-Montreal Agreement, signed on December 19, 2022, the 195 countries that make up COP 16 met in Cali (Colombia) in the last round of UN talks on biodiversity, from October 21 to November…
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The Optimus (Optimization of Municipal Tax Processes[1]) Project was designed to substantially improve efficiency in the management of administrative processes in the Lower-Level Tax Appeals Trial Division (DIJUL[2]). Although the initial scope was restricted to this area, the project was designed to be expanded to other areas of the São…
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