The public sector faces great challenges, among others because it must provide public services, in quantity and quality, efficiently and transparently, and often with fewer available resources. For this reason, modern technology such as Blockchain (hereafter BC) is used in many countries, in order to improve the quality of their…
4,113 total views, 11 views today
The intensive use of ICT for tax purposes is one of the most relevant strategies with effective results that can be undertaken by Tax Administrations (hereinafter TAs). The case of the Chilean Internal Revenue Service (hereinafter SII) is an interesting example to analyze in the Latin American context, as it…
2,339 total views, 6 views today
The COVID-19 pandemic has brought with it a crisis and a fall in the level of activity unprecedented in the world. The global economic outlook is surrounded by great uncertainty, a product of the dynamics of the pandemic, which adds to the urgencies caused by climate change. In Latin America,…
1,981 total views, 5 views today
The COVID-19 pandemic, which began in 2020, has brought terrible global economic and social effects, which have triggered or accentuated various events: changes in the demand for financial instruments by international investors, inflation risks due to expansive monetary policies and countercyclical fiscal policies, renewed concern for less polluting energy products…
2,408 total views, 11 views today
In a previous blog article, I described the probable expansion of the taxation of carbon emissions, as a consequence of the climate emergency we are experiencing: It is predictable and ineluctable, for the survival of humanity, that the value of non-polluting activities is growing and that the economic value of…
5,260 total views, 9 views today
“New technologies can bring our economic salvation or threaten our livelihoods … or both“(Professor Austin Goolsbee, University of Chicago-USA). Recent innovations, based on concepts and tools of digital technology, are increasingly revolutionizing practices, procedures, controls, work processes in all organizations and types of professions. They overcome existing constraints, particularly in…
22,066 total views, 75 views today