Small individual taxpayers, micro and small enterprises (SMEs)have always been , have always been a factor of concern among tax policy makers. On one hand, since they constitute the largest universe of taxpayers (60 to 96% depending on the country), on the other their importance in the collection in the…
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INTRODUCTION. The ongoing coronavirus pandemic has led many tax administrations (TAs) to close their offices and move quickly towards e-government. As a result, and specifically in the information and assistance function, they have had to strengthen the digital contact channels and quickly migrate to what is known as the virtual…
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The role of the state in the new reality. Few of us perhaps, remember a futuristic series , known as “The Jetsons”[1], which without doubt, anticipated many years ago, imagining a reality, in some aspects, very similar to that of our times, outlined from the implementation of the measures of…
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This year 2020 that we are living is undoubtedly a historic year in terms of digitalization and telework for tax administrations (TAs), process that was accelerated and implemented without proper planning, product of the coronavirus pandemic that still continues. As a result, in many countries, 5 or more months have…
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Introduction The objective of this collaboration is to review some experiences in the application of Artificial Intelligence (AI), that may be applicable for the resolution of disputes with tax administrations (TAs), that is to say for the substantiation of the resources presented by taxpayers against various administrative acts, including before…
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The prevailing social order has demonstrated its inability to control the adverse circumstances that nature and human behavior cause in the coexistence, and the effects of the Covid – 19 pandemics have incorporated into society the unknown of its future. The lack of solidarity of society, the inequitable distribution of…
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