The vape market is booming, despite products being banned in most Latin American countries. This creates huge levels of illicit trade and enforcement challenges. Balanced regulation – taxation, licensing, and tax stamps – offers a path to protect health, secure revenue, and ensure compliance. Over the past decade, the global…
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With the COP 30 closing in Belem after a highly symbolic fire alert, it is a good time to reflect on the environmental taxation, and the stakes are extremely high. After arduous negotiations, the COP parties have selected the site of the next global meeting, so COP 31 will be…
640 total views, 39 views today
Data from ISORA confirms that artificial intelligence has gone from being perhaps an experimental curiosity to a central piece of tax modernization in less than a decade. The Tax Administration 2025 document, recently published by the OECD, shows that around 69% of the administrations evaluated already use artificial intelligence and…
1,078 total views, 45 views today
Introduction The financing of public spending is a high-priority economic issue that sparks debate in the theoretical field, given the diverse positions that have been formulated by universities, research centers, international organizations, political parties, business associations, trade unions, etc. In this post, the focus is on tax revenues, without…
2,178 total views, 65 views today
Introduction This reflection was born from a teaching experience aimed at accounting professionals, conceived not only as a technical space, but as an exercise in public awareness. The purpose was to offer a broad vision of the tax administration as an instrument of balance between the State and society, exploring…
1,741 total views, 38 views today
One of the most significant effects of the COVID-19 pandemic on a global scale was to raise significant questions about corporate and institutional practices in human talent management. Even if there are positive initiatives for the personnel’s development in all types of organizations, persistent bad practices were also evident. These…