One of the main barriers to achieving the competitiveness and productivity of companies in Colombia is the labor and business informality, which are configured when workers and firms operate evading regulation (Hamann-Salcedo & Mejia, 2013). In Colombia, according to CONPES document No. 3956 of 2019, out of 4 microenterprises, 3…
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We have heard on many occasions the much talked about relationship between virtual assets and money laundering. This misuse – although less frequent than is thought – has been associated in several treaties and investigations with terrorism and drug trafficking. Where should tax administrations and anti-laundering bodies focus? We have…
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In memory of Juan C. Gómez Sabaini and Francisco de Paula Gutiérrez The tax incentive for private investment most widely applied in the Latin American and Caribbean (LAC) jurisdictions (25) is a lower corporate income tax (CIT) rate in certain industries or specific regions. If well designed and implemented, the…
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1. Introduction The tax principles of legality, tax equality, and contributory capacity establish limits for Tax Administrations (TAs) and taxpayers. The latter cannot be artificially subtracted from a taxable event provided for in the law, avoiding its realization, with an artificial structuring; But neither can new taxable events be created,…
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Part 1 IDB experience in PAT-e implementation The PROFISCO program is helping several Brazilian states drive digital transformation related to tax litigation. São Paulo: pioneering the implementation of PAT-e The state of São Paulo was the first Brazilian tax administration to develop, still in 2009, the electronic tax Administrative Procedure…
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The Czech writer Franz Kafka became famous for telling stories of ordinary citizens getting lost in the corridors of a suffocating and inefficient bureaucracy. Until today, in a way, this is the image that the ordinary citizen has of the public administration: rooms crowded with piles of paper accumulating dust…
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