There is no doubt that the correct classification of a taxpayer’s economic activity is important, particularly important, for a tax administration. Surely a sales over purchases ratio of 10% and a profit over gross income of 4%, for a fictitious company, called ACME 123 Ltd., for example, does not tell…
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Abstract This article analyzes the role of international cooperation in the development of technological solutions for the challenges of the digital economy, such as the DEC (Digital Economy Compliance) system. Based on the DEC system, developed by CIAT with financial support from GIZ and Norad, we examine how strategic partnerships…
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Process mining consists of the application of specialized algorithms to the event logs generated by information systems, to identify trends, patterns, and details about how processes are executed. In this sense, it constitutes a tool that combines data science and process analysis to discover, validate and optimize workflows. By integrating…
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Plastic pollution is one of the most pressing environmental challenges of the 21st century. Plastic waste is a social justice and human rights issue that, in addition to being an environmental and ecological problem, threatens food security, human health, and economic development. Countries in the Global South are disproportionately…
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For the heads of Tax Administrations (TAs) in Latin America and the Caribbean (LAC), knowing the starting point and the trajectory of their peers in the field of digitization and digital transformation at a global level is a priority. A global inventory of technology initiatives in the tax or…
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The recent publication Overview of Tax Administrations in CIAT Countries[1] is based on data from the latest version of the International Survey on Tax Administration (ISORA), compiled during 2023 and referring to the situation of the administrations in 2022, in which the tax administrations (TAs) of 179 countries participated. The publication…
2,494 total views, 68 views today