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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Approach Currently, in almost all tax administrations (TAs) of OECD countries and Latin America, there is talk of the need to apply risk analysis or, more comprehensively, Compliance Risk Management (CRM). In recent years there have been different trends or vogues to strengthen TAs: process reengineering, total quality techniques, making…
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As is well known, the coronavirus pandemic is affecting the global agenda in both public health and socio-economic terms. Faced with this unexpected and unprecedented reality, governments are implementing different policies according to the intensity with which this disease is developing in their respective countries. From the economic point of…
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Water as a resource and global issue. The human being has a right to life, and this is reflected in the International Convention on Human Rights (1948). Life as a fundamental value. However, the right to water as a human right was recognized sixty-two years later in Resolution 64/292…
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