Introduction Two parallel phenomena are reshaping the digital economy, with direct tax implications that tax authorities (TAs) in Latin America and the Caribbean (LAC) cannot ignore: the rise of cryptoassets and the expansion of digital platforms that facilitate the exchange of labor, goods, and services. Both generate massive taxable events[1].…
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According to notifications from 234 countries to the World Health Organization (WHO)[1], the global impact of the pandemic was felt by 776 million people and resulted in around 7 million deaths. It has also caused serious economic damage, with a GDP reduction of around 6% in 2021 compared to the…
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Tax administrations are organizations that are constantly evolving. They do this to respond to changes in a volatile, uncertain, complex and ambiguous environment. In this context, one of the key processes that enables our institutions to undergo this transformation is strategic management. This set of activities, which is rarely talked…
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The Inter-American Center of Tax Administrations (CIAT) is celebrating its sixtieth anniversary, having established itself as a pillar of tax modernization in Latin America and around the world. The Dominican Republic is hosting a General Assembly for the third time, marking this historic milestone and reaffirming CIAT’s role as a…
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Compliance is not imposed: it is built when the State learns from the society it governs. Tax administration, legitimacy of the state and social pact It is often stated that the objective of the tax administration is to “achieve voluntary compliance with obligations”. This expression contains a paradox: can…
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In all the reports and statistics, we see that every day the Tax Administrations (TAs) are advancing in terms of using Artificial Intelligence (AI) in their various functions and processes, to be more efficient and effective. This advance motivates me to write this post, asking myself how do our TAs…
3,172 total views, 49 views today