The tax debt: its normalization Taxpayers through their tax history may have periods of financial crises, which prevent them from paying taxes on time and in a timely manner. For this reason, countries have various payment contingency plans in order to regularize their situation[1]. When some kind of pardon is…

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Today, tax administrations can process millions of digital transactions in a matter of seconds. Meanwhile, the dynamics of compliance and tax planning are evolving with increasing sophistication. However, many systems still operate under logic designed for a much more predictable environment. This raises an inevitable question: Can a model designed…

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In a recent conversation, someone mentioned a popular saying that says “A crocodile that falls asleep ends up as a wallet”. This expression is used when an opportunity is lost due to hesitation or slowness and it made me think about the numerous opportunities that tax administrations (TAs) miss because…

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Carbon pricing trends in 2025 showed a significant expansion in coverage, led by emissions trading schemes (ETS), while direct carbon taxes remained stable. In 2026, approximately 30% of global greenhouse gas (GHG) emissions are covered by some form of carbon pricing mechanism. (CPM).[i] From April 27 to 30 of this…

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The digital transformation of tax administrations (TA) has significantly increased their dependence on specialized technological services, many of which are provided by third parties. Examples of functions often fully or partially outsourced include cloud infrastructure, core and secondary system development and maintenance, data centers, cybersecurity services, electronic invoicing, and analytical…

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The ecological transition is progressing in the world at various speeds. In some countries, environmental taxation serves as a tool to correct market failures and accelerate decarbonization. In others, however, the fiscal intervention takes the form of incentives aimed at stimulating technological change without directly penalizing carbon-intensive industries. And then,…

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