In recent years, the Tax Administration of the Province of Córdoba – a subnational jurisdiction of the Argentine Republic – has progressively incorporated a specific regulatory framework for the use of artificial intelligence (AI) technologies in the tax field, with the aim of integrating them as a concrete, regulated and…
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Globalization, digital commerce and the emergence of modern technologies have fundamentally altered the way economies function. Digital platforms are redefining trade, with multinational corporations now operating seamlessly across borders and small enterprises increasingly leveraging fintech solutions to grow. These changes present both opportunities and challenges for Tax Authorities who are…
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Tax administrations have quickly detected the benefits that Artificial Intelligence (AI) techniques can bring to practically all tax processes. Current and planned applications by tax administrations around the world can be glimpsed in publications such as Collosa and Zambrano (2025) and OECD (2025). Likewise, despite the good results obtained, the…
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Introduction In the first installment of this series (Part 1) [i] I pointed out that the report on “Digitalization initiatives and digital transformation of the tax administration” [ii], prepared from the data of the “Inventory of Tax Technology Initiatives” [iii] and fed by the “Global Survey on Digitalization” [iv], is…
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The behavioral economics it is a branch of economic science that combines psychology and economics to understand how people really make decisions. Unlike traditional theory, which assumes that individuals are rational and maximize their benefit, behavioral economics shows that many of our decisions are influenced by emotions, habits, biases and…
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For centuries, humanity has built increasingly complex forms of coexistence to avoid violence, organize production and give meaning to life in common. However, in the midst of the twenty-first century, paradoxically, those who should most understand the nature of the State, professionals trained to interact with it, responsible for certifying…
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