Recent technologies have driven what we call digital transformation, a global phenomenon that encompasses companies, governments and individuals. The tax administrations (TAs) are also undergoing this transformation, which generates the need for multiple changes. In 2020, in his report “Tax Administration 3.0 (TA 3.0– – Digital Transformation of Tax Administrations”[1],…
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Mining is an important economic sector for many countries in Latin America. Sharing the industry’s benefits fairly is crucial to supporting workers, local communities, governments, and building confidence in the industry as well as reducing any negative effects on the environment. However, from a fiscal perspective, tax base erosion and…
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Tax resistance is the opposition of the taxpayer or responsible to pay their taxes. It is the reaction that has been observed over time and from different peoples and circumstances. Such resistance can be: Resistance to the tax “per se” Günter Schmölders (1965) (School of Fiscal Psychology at the University…
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The responsibility of the State for diverse socio-cultural, economic and tax policies that affect the taxpayer’s goodwill, resting on the capacity of service and administrative dissuasion to recover it, has called me to reflection. I have been able to identify the seriousness of this issue in the social order and…
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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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