The developed countries, since the end of the first world war and with greater intensity from the 1960s with the School of Psychology and Fiscal Sociology of the University of Cologne (Germany) [1], have created study units of tax sociology to improve fiscal public policies and the management of tax administrations.…
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Tax amnesties are popular in many countries because they are often viewed as a policy tool that benefits the taxpayer and the tax administration. Countries like Brazil and Argentina have made extensive use of tax amnesties. However, a closer look shows its paradox. While tax amnesties are expected to increase…
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After presenting the guidelines of climate policies in the G-7 countries, we dedicate this second part [1] to the policy instruments of developing countries, particularly Latin America. In developing countries, the landscape of tax measures related to climate change is changing rapidly, however, if states take urgent and specific measures to…
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Main conclusions of the research. Important conclusions can be drawn from this research: The first is that today, not all TAs have an AV and, likewise, we are facing an incipient issue since those that have implemented them date from recent time, the oldest having started 4 or 5…
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The main purpose of this post is to expose various aspects related to the possible introduction of the ChatGPT in the TAs ChatGPT The media interest in ICT is today marked by the appearance at the end of last year of the ChatGPT product, which is essentially an artificial…
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Digital transformation is changing how government agencies relate to citizens, allowing them to meet their constituents’ needs faster, fairer, and more transparently. One promising area for governments is the creation of Tax Administrations 3.0 by using digital technologies to provide a more seamless and frictionless service for citizens and firms[1].…
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