The suggestion to integrate taxation regimes for segments of taxpayers with different characteristics of economic activity, tax liability, and/or tax capacity in a single general regime and the complications that some professionals see in the tax benefits granted by the socio-economic policy (from the blog: “Bridges to an Optimal Tax…
The Income Tax is the tax with the highest rate of evasion in LAC. Although, in theory it is the most equitable, in practice, the multiple ways of evading it or using tax benefits, have turned it in actual taxation as a tax with serious issues of inequality. It is…
The COVID-19 pandemic had strong economic and social impacts that have exacerbated the problems of inequality between rich and poor. While the wealthier classes were able to preserve their jobs and work remotely, many low-income workers lost their sources of income overnight, or saw their incomes shrink dramatically. This increase…
Tax administrations (TAs) increasingly use techniques typical of economic psychology to analyze the behaviors of citizens and thus improve tax compliance. Behavioral economics makes it possible to use tools to reduce psychological biases, which can lead to tax non-compliance, and it can also use information that can change taxpayers’ beliefs…
The province of Córdoba, as a subnational jurisdiction of the Argentine Republic, from the 2021 annuity, [1]has made clarifications regarding the tax treatment that corresponds to dispense, in the tax on gross income, [2]to the so-called “digital currencies” and, also, for those subjects who intervene – directly or indirectly-with operations…
Today, we are witnessing a boom in the use of cryptocurrencies as means of payment and as forms of savings and investment (at the end of 2020 they already exceeded 6,500 in circulation). In general, they are currencies based on advanced cryptographic technologies that allow their issuance, validation, and registration…