WP-04-2024: Toward Green Tax Administrations: Requirements, Capabilities, and Transformations in the Face of Environmental and Climate Challenges / 2024
After conducting an overview of green taxation in Latin America and the Caribbean (LAC) and analyzing its objectives, the study examines its connections with Tax Administration, emphasizing information requirements, control mechanisms, human resources development, definition of tax strategy, and capabilities to manage compensation mechanisms that aid ecological transition.
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