The structure of the IT Unit The tax administration´s structure has followed different guidelines through time. Some have been structured by tax type: income and profits from corporations’ taxes; excise taxes (liquor and cigarettes); vehicles; or estate tax. Others are structured with a typical functional division where collections, audit, and technical…
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Really? When I was writing the paper I was going to present at the 22nd General Assembly and Technical Conference of the Caribbean Organization of Tax Administrators (COTA) in Port of Spain, on the topic of “The use of Information Technology in Workflow Management,” I decided to leave out the…
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Drafts or proposals for tax returns In a previous Post, the ten minutes one, we mentioned the possibility of offering drafts or pre-filled fields of returns to taxpayers as a strategy to simplify the action of the administration to taxpayers. In this regard, I was lucky to recently participate in an…
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Reflections on an advertising message A few days ago I attended an informal lecture in which the speaker commented on the different approaches that advertising, to sell a product or service, could have. Then, it was clear to me that the speaker was making a simplification, perhaps an excessive one. Now, I…
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A general problem in the tax administrations The VAT(1) applied in most countries follows the destination principle whereby collection is attributed to the country wherein the consumption of goods and services ultimately takes place. It is for this reason that in the case of goods exported to another country, the…
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And not for dancing When Socorro Velasquez, our Director of Planning invited me to speak on the computerization of tax administrations today, he also said that I would have only ten minutes. I remembered Ruben Blades and his “song of the end of the world”. In the introduction to that…
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