Paraphrasing Vito Tanzi[1], we can say that in Latin America small taxpayers are allergic to the general regime of the tax system. But it should also be made clear that this allergy has its causes and that these are well founded. It is not logical to demand the same tax…

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Is it possible that, in the future, all taxpayers´ doubts regarding taxes are resolved by virtual assistants? Will we see a world in which taxpayers do not have to file tax returns, which will be made by intelligent machines? Will a verification procedure be sorted out  without the intervention of…

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…previus ->Tax Systems and Tax Reforms. Some ideas on the topic (i) Secondly, in order to carry out a tax reform, it is essential to compare the current system and the one that the reform is intended to achieve. Then, we must analyze the steps to reach the proposed ideal…

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We consider that a tax system is a set of taxes in force in a country at a given time. When talking about a tax system, one must always consider the reality in which it applies. For this reason, on the one hand there is a space limit, because it…

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The Tax Administrations (TAs), like the rest of the public and private sector organizations, seek to permanently use the new technologies to be more effective and efficient in their basic strategic objective, which is to raise the levels of voluntary compliance by taxpayers through two main lines of action, providing…

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Tax systems and Tax Administrations Latin American and Caribbean countries (LAC) are experiencing a very complex situation, with political instability and institutional weakness, due to economic problems, to high levels of poverty and a high-income concentration, which, measured in terms of the Gini index, is the worst in the world.…

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