The National Executive Branch of the Argentine Republic has just submitted to Congress for its treatment in extraordinary sessions a bill that reforms the current Simplified Regime for Small Taxpayers (RS). Antecedents The Monotax originated in 1998[1], and constituted a new concept in the structuring of this kind of regimes.…

The public sector faces great challenges, among others because it must provide public services, in quantity and quality, efficiently and transparently, and often with fewer available resources. For this reason, modern technology such as Blockchain (hereafter BC) is used in many countries, in order to improve the quality of their…

The COVID-19 pandemic has brought with it a crisis and a fall in the level of activity unprecedented in the world. The global economic outlook is surrounded by great uncertainty, a product of the dynamics of the pandemic, which adds to the urgencies caused by climate change. In Latin America,…

The COVID-19 pandemic, which began in 2020, has brought terrible global economic and social effects, which have triggered or accentuated various events: changes in the demand for financial instruments by international investors, inflation risks due to expansive monetary policies and countercyclical fiscal policies, renewed concern for less polluting energy products…

In a previous blog article, I described the probable expansion of the taxation of carbon emissions, as a consequence of the climate emergency we are experiencing: It is predictable and ineluctable, for the survival of humanity, that the value of non-polluting activities is growing and that the economic value of…

“New technologies can bring our economic salvation or threaten our livelihoods … or both“(Professor Austin Goolsbee, University of Chicago-USA). Recent innovations, based on concepts and tools of digital technology, are increasingly revolutionizing practices, procedures, controls, work processes in all organizations and types of professions. They overcome existing constraints, particularly in…

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