The widespread compliance with tax obligations constitutes the essential basis of any tax system and a pillar for the healthy and fair competition of economic agents in the market. There is a growing awareness that tax non-compliance not only affects the Treasury, but also the free competition of economic agents…
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¿Why are we paying our taxes? Although initially studies on the analysis of taxpayers’ behavior arose in the economic field, based solely on the supposed rationality of individuals, later on other analytical approaches appeared that introduced psychological and sociological factors, considering a behavior that was more responsible than those rational…
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The profession The abundant and growing signs of illegality affecting economies, enriching crime and degrading the human condition, lead me to think about the “experts” who feed their selfish ambitions by shielding illegality in an environment of inequality and poverty of the communities, trying to save a competence surpassed today…
Two years after reaching a historic agreement to “stop and reverse” the loss of nature with the Kunming-Montreal Agreement, signed on December 19, 2022, the 195 countries that make up COP 16 met in Cali (Colombia) in the last round of UN talks on biodiversity, from October 21 to November…
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The Optimus (Optimization of Municipal Tax Processes[1]) Project was designed to substantially improve efficiency in the management of administrative processes in the Lower-Level Tax Appeals Trial Division (DIJUL[2]). Although the initial scope was restricted to this area, the project was designed to be expanded to other areas of the São…
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In recent years, governments and tax authorities worldwide have faced mounting challenges in effectively managing and collecting taxes. One significant contributor to this difficulty is the growing “tax gap”—the difference between taxes legally owed and the revenue actually collected. According to former IRS Commissioner Charles Rettig, tax underreporting is estimated…
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