It may seem a little hasty to imagine what taxation will be like in the metaverse. However, technological developments are advancing by leaps and jumps, and I understand that it is always better for states to provide certainty and predictability in the new business models and here taxation is a…
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Tax collection in Latin America and the Caribbean (LAC) remains a major challenge for the governments. The tax evasion rates remain significant despite great efforts by tax administrations (TAs) to strengthen their capacities. The 2020 data from the Economic Commission for Latin America and the Caribbean (ECLAC) show that uncollected…
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This document presents the Tax Administration Innovation, Digitalization and Technology Index (INDITEC). This new tool aims to provide a detailed and systemic picture of the status of tax collection agencies around the world in terms of the incorporation of technological innovations to improve tax compliance and statistical information management, the…
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The status of “official” in Spain is granted to the person who has passed a selection process to work in the Public Administration and performs a public job. We have all been asked as children what we want to be when we grow up…. The traditional answer is doctor, police,…
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The use of electronic invoicing (FE) has been consolidated in Latin America and the Caribbean,[1]generating extensive benefits for tax and customs administrations, as well as for taxpayers. This instrument has been used mostly for domestic transactions to improve tax compliance, reduce tax fraud and improve the quality of service to…
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The National Executive Branch of the Argentine Republic has just submitted to Congress a bill that reforms the current Simplified Regime for Small Taxpayers (RS). Antecedents The Monotax originated in 1998[1], and constituted a new concept in the structuring of this kind of regimes. Its main objectives were the formalization…
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