Data from ISORA confirms that artificial intelligence has gone from being perhaps an experimental curiosity to a central piece of tax modernization in less than a decade. The Tax Administration 2025 document, recently published by the OECD, shows that around 69% of the administrations evaluated already use artificial intelligence and…
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Introduction The financing of public spending is a high-priority economic issue that sparks debate in the theoretical field, given the diverse positions that have been formulated by universities, research centers, international organizations, political parties, business associations, trade unions, etc. In this post, the focus is on tax revenues, without…
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Introduction This reflection was born from a teaching experience aimed at accounting professionals, conceived not only as a technical space, but as an exercise in public awareness. The purpose was to offer a broad vision of the tax administration as an instrument of balance between the State and society, exploring…
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One of the most significant effects of the COVID-19 pandemic on a global scale was to raise significant questions about corporate and institutional practices in human talent management. Even if there are positive initiatives for the personnel’s development in all types of organizations, persistent bad practices were also evident. These…
Recapping As already discussed in the previous sections of this article, the specific challenges of integrating Tax Administration systems with the rest of the tax ecosystem to achieve “Tax Administration 3.0” can be grouped into three key areas. In the first group the technical challenges have been identified, occupying a…
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Climate change is no longer a distant threat, it is a harsh reality, a fast-growing emergency especially for in the developing countries. As COP30 approaches, scheduled for November 10 to November 21, 2025, in Belen, the urgency to align fiscal systems with climate goals intensifies. This year’s agenda mobilizes governments,…
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