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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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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