International taxation is the most dynamic area of fiscal policy and the distribution of tax powers among countries has gained great importance, with particular attention to the challenges posed by the digitalization of the economy. In this sense, we are interested in presenting some ideas in this field, reviewing proposals…
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I will hereby attempt to briefly comment on the situation of an issue as current and complex as the control of the digital economy by the Tax Administrations (TAs). In the final OECD reports on the BEPS Action Plan in 2015, it was concluded that it was impossible to precisely…
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From the OECD’s most recent report on the Tax Administrations, [1] I recapture three aspects worth noting in the countries analyzed: With respect to the use of technology, Juan Francisco Redondo Sánchez[2] referred to the “LINDAS” Tax Administrations as those that show a flashy attention toward the fashionable technological concepts,…
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We have innumerable and valuable analyses regarding the tax processes and their guidelines to optimize the monitoring and control of our taxpayers[1], as well as the causes that restrict the fulfilment of their substantial and formal obligations; and in particular, on the mechanisms to control and mitigate tax evasion and…
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This new publication summarizes some of the most relevant information contained in the ISORA survey (International Survey on Revenue Administrations) for the last available year (2017). They review the institutional structure, organization and autonomy of Tax Administrations (TAs), their income, resources and personnel, and basic characteristics of their operation, with…
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In the year 2000, I was hired to work as a consultant in a State Public Agency in Brazil with the mission of developing products for the Examination Area. At that time, a large software company had been developing for more than two years, a Data Warehouse to serve the…
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