In memoriam Luiz Villela. The unexpected global economic crisis caused by the coronavirus (COVID-19) will have significant economic consequences. Faced with this outlook, Latin American countries are taking steps to mitigate the situation so that its consequences do not drag on over time. Some of these measures will involve increased…
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We currently see the public as well a private sector attempting to digitalize themselves quickly, in view of the isolation measures decreed by a significant number of countries vis—vis the coronavirus world pandemic. We are faced with a reckless race for urgently digitalizing all their processes and thus be able…
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Chapter 6. Providing Services to the Taxpayers The Tax Administration (TA) has evolved in different stages, distinguished at times, with a strong emphasis on control, at others in the facilitation of compliance, in both cases with the use of technology and now with a special emphasis in the use…
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The socio-political ideas in relation to the type of society wherein one wishes to live, the role of the State in society as promotor of social justice and equity in social groups, the exchange of rights and obligations between the State and the citizens in relation to the taxes paid…
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The impact of restrictions imposed by various governments to achieve social distancing, and thus mitigate the speed of disease transmission and the pressure on the health system, has an extremely significant impact on economic activity. It’s easy to see, you just need to look out the window to notice the…
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Chapter 5. Auditing Taxpayers Today, the vast majority of the world’s people spend their days watching news about the progress of the pandemic and discussing its effects with colleagues, family and friends; it is now difficult to divert attention to other issues. That’s why I was inspired by Covid-19 to…
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