1,687 total views, 1 views today…
1,687 total views, 1 views today
Currently, revenue administrations are not only faced with the need to count on adequate hardware and software for their operation, but also to develop the technical capabilities for eliminating the use of paper forms, adopting new tools to guide taxpayers and facilitate compliance; compiling ever more third-party information; managing and…
1,730 total views, 2 views today
Much is said about “public corruption”, but almost nothing is said about “private corruption”. To begin with, what would be the difference between one and the other? And if we look at it in the terms of Brazil, which one would be the biggest? Is corruption the biggest problem in…
9,123 total views, 4 views today
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…
2,877 total views, 2 views today
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…
48,747 total views, 20 views today
…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…
4,689 total views, 1 views today