1) Introduction In this third installment of the [i] series (Part 3), we continue addressing the question: where do tax administrations currently stand, and where are they heading in terms of digitalization and digital transformation? On this occasion, the analysis focuses on taxpayer touchpoints, understood as the set of channels, interfaces, and…
478 total views, 7 views today
Guide to Digital Identification for the Tax Administration (I) The main reason is that the world has become irreversibly digital, and as a result, our government agencies no longer operate solely in a face-to-face environment. Fewer and fewer people prefer to visit our offices, since they can handle the same…
635 total views, 6 views today
A concept note based on the author’s working paper has been published on SSRN: The Tax and Customs Compliance System in Brazil: Normative Structure and Integration of the Sintonia, Confia, and AEO Programs https://papers.ssrn.com/sol3/papers.cfm?abstract_id=6570738 In several countries, the evolution of cooperative compliance models has been accompanied by a greater focus…
1,024 total views, 9 views today
The white sands of Santa Marta, Colombia, recently served as the backdrop for a revealing paradox. While more than 50 nations gathered at the international conference on the transition away from fossil fuels to issue a “point of no return” warning, some of the institutions needed to manage this transition—tax…
1,225 total views, 6 views today
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].…
2,384 total views, 26 views today
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…
1,730 total views, 6 views today