In the present commentary, I want to highlight the importance of backing up sales of goods and services with invoices to facilitate the payment of the corresponding taxes. I comment on some of the best practices of the topic, what the different countries have done to promote the issuance of…
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This analogy underlines the interdependence between the State and society in the construction of a harmonious and fair coexistence. When both actors fulfill their respective obligations, a balance is established in the “dance” of the social pact, which leads to a better quality of life and a healthier society. AI…
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Introduction Two years ago, we published a post on this CIAT blog highlighting the growing importance of XAI for the development of Artificial Intelligence (AI) applications in some areas of society, especially in tax administrations [Seco, 2021]. The proposal of this post is to update in general what happened in…
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Countries around the world have struggled to establish a good relationship with their taxpayers. This has led tax administrations to develop cooperative compliance programs. Cooperative compliance is based on openness, collaboration, and mutual trust between taxpayers and tax authorities, and it is characterized as “transparency in exchange for certainty”. [[i]]…
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When, in the first half of the year, we learned that the 2023 Technical Conference would be cancelled, we did not imagine that at the General Assembly in Punta del Este we would receive very pleasant news from Ecuador, this time not related to any of the many good things…
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The management of tax debt is one of the main pillars of the tax administration. The lack of timely payment by taxpayers is an overly sensitive issue for the efficient management. Hence, in the face of such an occurrence or possibility of becoming concrete, dissimilar strategies can be formulated to…
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