The management of tax debt is one of the main pillars of the tax administration. The lack of timely payment by taxpayers is an overly sensitive issue for the efficient management. Hence, in the face of such an occurrence or possibility of becoming concrete, dissimilar strategies can be formulated to…

2,170 total views, 94 views today

In recent years, the Directorate of Tax Studies and Research (DEIT) of the Inter-American Center of Tax Administrations (CIAT) has been publishing a significant number of Working Papers and Books, which have dealt with different topics on tax collection, how it is collected and what is not collected. They generally…

4,970 total views, 93 views today

The World Bank report State and Trends in Carbon Pricing 2023 [1] provides an up-to-date overview of existing and emerging carbon pricing instruments around the world. It also explores the trends of these instruments, including carbon taxes, carbon credit mechanisms and ETS emissions trading systems. According to the report, carbon pricing must continue…

6,799 total views, 132 views today

In 2018 executives from private companies working with digital documents and members of tax administrations started a dialogue about continuous transaction controls – CTC. The group operated under the umbrella of the International Chamber of Commerce – ICC, as we had previously talked about in this older blog post. Besides…

5,936 total views, 106 views today

Artificial Intelligence (AI) – here treated generically as technologies based on Big Data, data analytics, algorithms, machine learning, neural networks and other techniques for simulating human intelligence – clearly represents a great opportunity of progress for Tax Administrations (TA). Among the potential uses of digital technologies in TA, we can…

7,346 total views, 97 views today

Since the genesis of modern tax systems, an innate characteristic has been the complexity of tax legislation. This characteristic has occurred in both developed and emerging countries, so unfortunately there are no models to take into consideration for its simplification. In addition, it can be argued that over time this…

7,137 total views, 95 views today

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