Chapter 4. Tax Returns, payments and refunds processing I’ve always been of the opinion that tax administrations should be run as a business. OK, I’ll let you get a little cynical. So, you think I’ll go out of business because nobody will want to buy my product? Well,…
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“In a previous post we started the analysis of the topic. Then we finish developing it. ” PART II: 2. Taxpayer right and guarantees Article 21.1 of the OECD’s Mutual Administrative Assistance Convention, updated through Protocol 2010, provides that: “Nothing provided in this Convention will be interpreted in the sense…
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ICT as a Strategic Tool to Leapfrog the Efficiency of Tax Administrations Chapter 3. The Registry The chapter on the registry is quite extensive, presenting concepts, exposing problems, suggestions, and possible solutions for: normative, legal and taxation aspects of the registry, the processes and procedures for the registration and updating…
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ICT as a Strategic Tool to Leapfrog the Efficiency of Tax Administrations Chapter 2. Conceptual Framework: The Tax Administration Functions Raúl Zambrano, who is an enthusiast of the tax administration, asks me to write a “lovely” post (sic) on the “Conceptual framework: The functions of the tax administrations”. This request…
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The personal experience lived, together with an extraordinary team of professionals, in setting up and implementing, back in 2010, of the Tax Information Exchange Unit, within the scope of the Federal Administration of Public Revenues (AFIP) of Argentina was followed by an intense work during more than 5 years at…
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ICT as a Strategic Tool to Leapfrog the Efficiency of Tax Administrations Chapter 1. Why Improve the Tax Administration’s Efficiency and the Role of Information and Communications What do malaria prevention, efficient financial markets, access to clean water, a reliable judicial system, street safety or maintenance of transport infrastructure in…
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