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,…
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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…
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In this document, we present the results of the tax expenditures of the Latin American countries that are included in the tax expenditures database (TEDLAC), at the second level of disaggregation. We focus on two of the dimensions provided by the data: on the one hand, according to the object…
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An interesting blog of Gaspar Maldonado points out the evolution of the human resources in the administrations of Central america, through a comparative analysis of the regional tax administrations countries between 2010 and 2017, which allows building a regional comparative evolution of the human talent in four lines: the total…
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According to the Royal Spanish Academy (RAE), autonomy is the “power that municipalities, provinces, regions or other entities have within a State, to be governed by their own rules and governing bodies.” Venturing with our own definition, we could point out that autonomy is the degree to which a public…
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