As we well know, the crypto assets are an increasingly growing phenomenon, the number of players who access the market day by day increases, as well as the profits of financial intermediaries, the so-called exchanges. The “crypto” phenomenon is hardly regulated in the Latin American region, in some countries there…
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The analysis of taxes and their role requires locating them and relating them to the different functions or tasks of the State and to the Economic Policy, to identify their specific role in it. Consequently, this necessarily links us with the fiscal policy in its instrumental nature and its direct…
1,248 total views, 2 views today
Covid 19 is producing dizzying changes in different aspects of tax administrations (TAs), which have accelerated their digitalization process affecting their structures, their functions, the relationship with citizens and of course their human resources. Therefore, the objective of this blog is to try to think what the future of human…
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Tax systems in LAC are made up of three clear universes: In the middle of the last century, the idea of the tax policymakers was that all taxpayers should adhere to the general regime, an idea contrary to reality, while now a regime has been designed according to each situation,…
1,825 total views, 3 views today
Introduction Official Development Assistance (ODA) comprise the financial funds that developing countries receive in order to boost their growth and economic well-being. These funds come through international organizations, which they in turn receive from developed countries. The developed countries generated a financial commitment, in principle binding, in which they agree…
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The purpose of this comment is to refer to simultaneous audits, one of the forms of international cooperation between tax administrations (TAs) that I believe should be enhanced. This is because today more than ever, the TAs need the cooperation of management, because many of the causes of tax evasion…
3,526 total views, 2 views today