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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When you spend more than 40 years of your adult life in one particular field it’s close to impossible to not think about or recall subjects related to that experience. In my case it was tax administration. And yes, I do recall several experiences and ponder on novel ideas facing…
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Taxation of the digital economy and proposals for reforms. The digital economy is giving rise to global debates in many legal and regulatory fields and international taxation is no different. The tax implications are far-reaching and affect both direct, indirect and social security taxes, broader tax policy issues and Tax…
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A tax system is the set of taxes that are applied in a country at a given time. Its configuration obeys multiple idiosyncratic factors that include political, economic, sociological, historical and cultural elements of each country. Orthodox Tax System Decades ago, the so-called European Model was widely accepted at…
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