From the OECD’s most recent report on the Tax Administrations, [1] I recapture three aspects worth noting in the countries analyzed: With respect to the use of technology, Juan Francisco Redondo Sánchez[2] referred to the “LINDAS” Tax Administrations as those that show a flashy attention toward the fashionable technological concepts,…
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We have innumerable and valuable analyses regarding the tax processes and their guidelines to optimize the monitoring and control of our taxpayers[1], as well as the causes that restrict the fulfilment of their substantial and formal obligations; and in particular, on the mechanisms to control and mitigate tax evasion and…
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This new publication summarizes some of the most relevant information contained in the ISORA survey (International Survey on Revenue Administrations) for the last available year (2017). They review the institutional structure, organization and autonomy of Tax Administrations (TAs), their income, resources and personnel, and basic characteristics of their operation, with…
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In the year 2000, I was hired to work as a consultant in a State Public Agency in Brazil with the mission of developing products for the Examination Area. At that time, a large software company had been developing for more than two years, a Data Warehouse to serve the…
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Developed as a result of the joint project conducted by the Inter-American Development Bank (IDB) and the Inter-American Center of Tax Administrations (CIAT), the Equivalent Fiscal Pressure (EFP) in Latin America and the Caribbean (LAC) is an attempt to measure, in a more accurate and comparable way, the fiscal burden…
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Taxes and their possible functions Social acceptance of the tax system and due compliance with the tax obligations are essential. On the other hand, these adequately designed instruments, within the fiscal policy and in interaction with others, are also potentially relevant for promoting economic stability, generating working, investment and productive…
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