1. Methodology The studies to solve the problem of this study began in 2019. On the occasion, the Fiscal Intelligence Unit had a machine and a visual tool with 2 GB RAM memory. The processing time was one week. The current solution represents an evolution. It was developed in a…
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1. Introduction Artificial Intelligence (AI) has been explored to solve problems in several areas of knowledge. In the context of Public Administration, AI can provide automation and efficiency in routine tasks in planning and saving resources (Souza et al. 2022). Tax administrations face many challenges. To fulfill their institutional missions,…
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Last April, within the framework of our General Assembly in Foz do Iguaçu, I had the pleasure of moderating a panel on alternative dispute resolution. A little to put a good vibe to the topic, another to give the opportunity to those who arrived just at the session to get…
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The collaborative relationship strategy designated by the OECD[1] as a reference framework for tax agencies to improve tax compliance comprises different modalities[2], among which can be distinguished: 1) ”cooperative relationship” proper: it consists of a whole range of services provided by the tax administration through interaction with taxpayers aimed at…
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Requirements, capacities and transformations of tax Administrations in the face of environmental and climate challenges[1] In the coming years, the tax systems of the countries of Latin America and the Caribbean (LAC) will undergo significant changes to face climate and environmental challenges. The tax transformations will require a considerable…
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Abstract: As the world suffers more and more from the effects of the climate crisis and global warming, the solutions to these serious threats involve a global transition to zero carbon emissions, which implies a rapid technological transformation and a general willingness to implement environmental regulations, including innovations in taxation.…
7,257 total views, 17 views today