I INTRODUCTION In the age of digital evolution, tax administrations must keep pace with the challenges posed by new business models and new technologies. A special challenge is the growing emergence and use of cryptocurrencies in everyday situations. Although this is a new business environment, the cryptocurrency market cap amounts…
29,296 total views, 26 views today
CIAT has four official languages. However, we must recognize that Spanish, among them, has a position of “first among equals”. In the organization, 45% of the member countries have Spanish as their official language, to which we can add countries where Spanish is frequently used, such as Aruba or Curacao,…
2,752 total views, 4 views today
A multiplicity of factors influences tax compliance, but it is important to highlight the main ones, in order to generate the actions leading to its strengthening. Faced with scarce resources, both human and material, any tax administrator of LAC would love to operate in a country where there is a…
14,255 total views, 9 views today
For some time now, the tax administrations of Brazilian states have been modernizing to offer virtual services to taxpayers in order to improve the functioning of the economy and the fulfillment of various tax obligations. As a result, the need to move personally to the federal tax offices or state and municipal treasury…
4,184 total views, 6 views today
This year 2020 all the Tax Administrations (TAs) of the planet began implementing a plan of tax control or annual plan of control, reflecting their strategy of control, inserted in the general strategy to raise levels of voluntary compliance by taxpayers seeking a balance between the control function and the…
3,291 total views, 5 views today
I can almost hear Latin American tax authorities thinking: ‘What is this about improving dispute resolution?’. ‘Isn’t this only helping tax evaders?’ And: ‘Our priority is collecting revenue.’ ‘This is only going to cost us.’ At Tribute, our contribution is, above all, to justice. Justice for taxpayers, yes. But justice…
4,824 total views, 5 views today