…previus ->Tax Systems and Tax Reforms. Some ideas on the topic (i) Secondly, in order to carry out a tax reform, it is essential to compare the current system and the one that the reform is intended to achieve. Then, we must analyze the steps to reach the proposed ideal…
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We consider that a tax system is a set of taxes in force in a country at a given time. When talking about a tax system, one must always consider the reality in which it applies. For this reason, on the one hand there is a space limit, because it…
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The Tax Administrations (TAs), like the rest of the public and private sector organizations, seek to permanently use the new technologies to be more effective and efficient in their basic strategic objective, which is to raise the levels of voluntary compliance by taxpayers through two main lines of action, providing…
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Tax systems and Tax Administrations Latin American and Caribbean countries (LAC) are experiencing a very complex situation, with political instability and institutional weakness, due to economic problems, to high levels of poverty and a high-income concentration, which, measured in terms of the Gini index, is the worst in the world.…
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Because it relies heavily on the mining sector, Bogotá was an appropriate backdrop for the first-ever training on International Taxation and the Mining Industry aimed at Latin American and Caribbean (LAC) countries, which took place from November 17 to 21, 2019. The Intergovernmental Forum on Mining, Minerals and Metals (IGF),…
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International taxation is the most dynamic area of fiscal policy and the distribution of tax powers among countries has gained great importance, with particular attention to the challenges posed by the digitalization of the economy. In this sense, we are interested in presenting some ideas in this field, reviewing proposals…
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