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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The final thematic session of the conference was held in October 2025 in Montevideo, sponsored by Spanish Cooperation, Uruguay’s DGI, and CIAT. It focused on the challenges and opportunities presented by the broader tax system – both national and international- in which tax administrations operate. While these factors generally fall…
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Introduction The blue economy – set of economic activities linked to the oceans, seas and coastal areas- has consolidated as one of the main expansion frontiers of the global economy. Maritime transport, international trade, fisheries and aquaculture, offshore energy, coastal tourism, marine biotechnology and, increasingly, deep-sea mining form a productive…
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Does a tax administrator spend a large part of their working day on institutional management? The answer is undoubtedly yes. Anyone in charge of a tax administration has to plan, execute, and control personnel, purchasing, and financial and budgetary policies. These tasks take up a large part of their working…
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Tax administrations are fundamental for the development of nations and the achievement of the sustainable development goals. Their performance is an infallible driver in obtaining financial resources that are necessary to manage public goods and services. Given their importance in the economic and social system, it is relevant that TA…
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In October 2025, under the auspices of the Spanish Cooperation, the DGI of Uruguay and CIAT, an innovative exercise, articulated through a carousel methodology, took place in Montevideo. This dynamic has allowed us to get to know first-hand the challenges and opportunities of tax administrations of CIAT member countries from…
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