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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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…
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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…
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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,…
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