In 2018 executives from private companies working with digital documents and members of tax administrations started a dialogue about continuous transaction controls – CTC. The group operated under the umbrella of the International Chamber of Commerce – ICC, as we had previously talked about in this older blog post. Besides…
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Artificial Intelligence (AI) – here treated generically as technologies based on Big Data, data analytics, algorithms, machine learning, neural networks and other techniques for simulating human intelligence – clearly represents a great opportunity of progress for Tax Administrations (TA). Among the potential uses of digital technologies in TA, we can…
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Since the genesis of modern tax systems, an innate characteristic has been the complexity of tax legislation. This characteristic has occurred in both developed and emerging countries, so unfortunately there are no models to take into consideration for its simplification. In addition, it can be argued that over time this…
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Introduction Climate change is a public “bad” with global causes and consequences, but with obvious local expressions such as extreme weather events, sea level rise or loss of biodiversity and that shows some relevant specificities from the perspective of the countries of Latin America and the Caribbean. At the same time,…
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In these days, the media headlines frequently focus on Artificial Intelligence, its uses, potentialities and dangers. In more than one forum we wonder, -and we answer to ourselves- about the use that the tax administration can give to these technologies to better fulfill its mission, both to facilitate compliance and…
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Introduction On the occasion of the inaugural table held at the IFA Latin American Congress in Quito [1], to which I was invited together with renowned professionals, I have decided to share some aspects that can be used to address an analysis of confiscatory taxation in these times. It is considered,…