Change in the Legal framework of the Tax Administration It was not possible for the President Laura Chinchilla’s administration to approve a tax reform that modernize the pillars of the system (sales and income tax, outdated VAT), and increase the tax pressure. That task will probably correspond to the next…
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Some considerations 1. INTRODUCTION. The analysis on the causes of the global economic crisis that conventionally place its origins in 2007, often characterize it as a financial crisis and establish its starting point (perhaps due to the human need to identify historical facts with accuracy) in the “subprime” American mortgage…
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A current concern for Tax Administrations First I would like to greet all participants of our blog, wishing you a Happy 2013! Thanks to all the bloggers, commentators and readers that have helped to grow this discussion and communication channel. To those who have not read it yet, I recommend…
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A vision for Tax Administrations Tax administrations (TAs) are public organizations which mission is to enforce tax systems with efficiency, to maximize collection by reducing the levels of tax evasion, and making tax compliance easier. The globalization of the economy and trade and the possibilities offered by new technologies, the…
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International Financial Reporting Standards (IFRS) and their impact on assessing taxes I would like to introduce a working paper recently prepared by the CIAT on the “implementation of the IFRS and their impact in the field of tax administration”: http://biblioteca.ciat.org/opac/ This working paper is the result of a survey answered…
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Another milestone for CIATalk A year and a half ago, on 1st July 2011, I published a Post entitled “No evil lasts a hundred years…” to paraphrase the well-known proverb. That day CIATalk reached 100,000 impressions. Nearly 18 months later, this week, the CIAT Blog has exceeded 500,000 impressions. The…
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