More than twenty years have passed since it has existed in the commercial world an electronic file which is accepted both by companies and tax administrations and can record information about commercial transactions. Despite the time passed since that, and the certainties that many have on the subject, in my…
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Modernisation is a term that goes beyond the recognition of changes in political, economic and social systems, representing a commitment to the future. Modernisation is a project of modernity based on ideology, developments, progress and logic. As an extension of the capitalist mode of production across different places, it is…
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Improving compliance among taxpayers is a major concern for governments around the world. Tax administrations globally are at a pivotal moment, as modern technology reshapes the tax ecosystem and elevates the importance of taxpayer support service in promoting compliance. Effective taxpayer support service is the cornerstone of a functional and…
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Tax administrations are currently facing the challenge of reconciling efficiency in the exercise of their powers with increasingly high standards of transparency, institutional integrity and protection of taxpayers’ rights. In this new paradigm, the legitimacy of administrative action is no longer measured exclusively by its collection capacity or by the…
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1. Introduction: Real-time governance. The current climate crisis, which we are seeing accelerate with unprecedented frequency and intensity, demands that governmental responses evolve from a reactive approach toward proactive environmental governance implemented in real time. This transformation is not optional; without precise and dynamic control over economic activity and its…
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The tax landscape of 2026 necessitates a fundamental shift from static compliance to the management of dynamic, integrated data ecosystems. As tax authorities globally align their operations with the OECD Tax Administration 3.0 vision, the industry is transitioning away from traditional, form-driven historical reporting toward a real-time, event-based model. This…
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