- 4
- Jun
- 2024
- Written by: Darío González
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- Comments Leave a reply
The collaborative relationship strategy designated by the OECD[1] as a reference framework for tax agencies to improve tax compliance comprises different modalities[2], among which can be distinguished: 1) ”cooperative relationship” proper: it consists of a whole range of services provided by the tax administration through interaction with taxpayers aimed at…
6,249 total views, 3 views today
- 29
- May
- 2024
- Written by: Juan Pablo Jimenez, Luis Miguel Galindo, Fernando Lorenza Estefan and Andrea Podestá
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- Comments Leave a reply
Requirements, capacities and transformations of tax Administrations in the face of environmental and climate challenges[1] In the coming years, the tax systems of the countries of Latin America and the Caribbean (LAC) will undergo significant changes to face climate and environmental challenges. The tax transformations will require a considerable…
4,895 total views, 7 views today
- 22
- May
- 2024
- Written by: Andre Dumoulin
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- Comments Leave a reply
Abstract: As the world suffers more and more from the effects of the climate crisis and global warming, the solutions to these serious threats involve a global transition to zero carbon emissions, which implies a rapid technological transformation and a general willingness to implement environmental regulations, including innovations in taxation.…
9,108 total views, 8 views today
- 14
- May
- 2024
- Written by: Maureen Pérez
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- Comments Leave a reply
Since my beginnings at CIAT more than ten years ago, I have witnessed the constant evolution of teaching and learning methodologies. Every day it is more common to hear about artificial intelligence (AI) and we immediately think of the movie: “I robot”, but artificial intelligence goes beyond that, it is…
- 8
- May
- 2024
- Written by: Ceferino Albano Costa González
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- Comments Leave a reply
The historical evolution allows to identify three great models or systems of personal income taxation that the most received doctrine has denominated them: a) global, b) schedular and c) mixed. We will analyze in general terms the basic aspects of the technical structure of the mentioned models, in particular the…
5,381 total views, 3 views today
- 7
- May
- 2024
- Written by: Isaac Gonzalo Arias Esteban
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- Comments Leave a reply
The cooperation represents the essence and purpose of CIAT. Since its foundation in 1967, numerous cooperation actions with countries and organizations have allowed CIAT to consolidate the pillars that have allowed it to be an organization with a regional focus and global impact, despite the small size of its Executive…
4,591 total views, 1 views today
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