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…
2,134 total views, 10 views today
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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The expansion of crypto-assets as an investment class and as a means of payment has indeed forced tax administrations around the world to frame a new economic reality into pre-existing legal categories, designed decades ago for assets with physical support or, at least, those with an identifiable geographical location. Each…
2,234 total views, 7 views today
It is hard to imagine that I am writing a second post in this series, given that the first one was published fifteen years ago. Back then, I discussed various developments related to tax lotteries—implemented through a variety of mechanisms by different tax authorities, with equally diverse approaches—including the fully…
2,024 total views, 8 views today