Compliance is not imposed: it is built when the State learns from the society it governs.   Tax administration, legitimacy of the state and social pact It is often stated that the objective of the tax administration is to “achieve voluntary compliance with obligations”. This expression contains a paradox: can…

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In all the reports and statistics, we see that every day the Tax Administrations (TAs) are advancing in terms of using Artificial Intelligence (AI) in their various functions and processes, to be more efficient and effective. This advance motivates me to write this post, asking myself how do our TAs…

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Sheldon Cohen, the first chairman of the CIAT Executive Council , stated in an interview on the occasion of the 50th General Assembly: “Once you have some cooperation, it’s easier to have more cooperation.” It is worth paraphrasing today to say that, with a little technical support, it is also…

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The tax debt: its normalization Taxpayers through their tax history may have periods of financial crises, which prevent them from paying taxes on time and in a timely manner. For this reason, countries have various payment contingency plans in order to regularize their situation[1]. When some kind of pardon is…

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Today, tax administrations can process millions of digital transactions in a matter of seconds. Meanwhile, the dynamics of compliance and tax planning are evolving with increasing sophistication. However, many systems still operate under logic designed for a much more predictable environment. This raises an inevitable question: Can a model designed…

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In a recent conversation, someone mentioned a popular saying that says “A crocodile that falls asleep ends up as a wallet”. This expression is used when an opportunity is lost due to hesitation or slowness and it made me think about the numerous opportunities that tax administrations (TAs) miss because…

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