These three stories presented here show what I pointed out a few days ago … that the process of digitalizing tax administrations is much more than setting rules for teleworking. We must pay attention to this whole process, with sufficient legal rigor and flexibility to ensure the validity and…
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In memory of Francisco Abea Tax administrations, given the nature of their functions, require access to information held by the financial system. Ensuring tax compliance without knowing actual financial flows generates “short-sighted” tax administrations. This motivates them to implement unorthodox procedures to indirectly access information to deploy controls, taxes on…
6,596 total views, 13 views today
Intuitively Even if we have been trained and specialized in tax administration matters, tax risk analysis, or matters of international taxation or special evasion practices in specific economic sectors such as tourism or mining, or in the management of processes for tax administration, including very rigorous field audits, perhaps the…
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The pandemic affecting the countries of the area, apart from the calamity it has implied both for public health and for its economic-social effects, could also be an opportunity to establish a new, more equitable tax order. “Ex ante” of the pandemic, taxation determined an average tax burden of central…
4,512 total views, 3 views today
The best projection is uncertainty. This phrase, pronounced during the press conference organized by the International Monetary Fund (IMF) in its presentation of its latest publication on the perspectives of the world economy, during the second week of April of this year[1], summarizes very well what is currently known with…
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Chapter 16. Human Resources If by any chance we count on your regular views of the CIAT blog, undoubtedly you may have noticed that lately our conversation has been focused on several common elements, such as crisis, uncertainty, opportunity and technological challenges for the Tax Administrations (among others). This responds…
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