Tax administrations are organizations that are constantly evolving. They do this to respond to changes in a volatile, uncertain, complex and ambiguous environment. In this context, one of the key processes that enables our institutions to undergo this transformation is strategic management. This set of activities, which is rarely talked…
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The Inter-American Center of Tax Administrations (CIAT) is celebrating its sixtieth anniversary, having established itself as a pillar of tax modernization in Latin America and around the world. The Dominican Republic is hosting a General Assembly for the third time, marking this historic milestone and reaffirming CIAT’s role as a…
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Compliance is not imposed: it is built when the State learns from the society it governs. Tax administration, legitimacy of the state and social pact It is often stated that the objective of the tax administration is to “achieve voluntary compliance with obligations”. This expression contains a paradox: can…
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In all the reports and statistics, we see that every day the Tax Administrations (TAs) are advancing in terms of using Artificial Intelligence (AI) in their various functions and processes, to be more efficient and effective. This advance motivates me to write this post, asking myself how do our TAs…
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Sheldon Cohen, the first chairman of the CIAT Executive Council , stated in an interview on the occasion of the 50th General Assembly: “Once you have some cooperation, it’s easier to have more cooperation.” It is worth paraphrasing today to say that, with a little technical support, it is also…
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The tax debt: its normalization Taxpayers through their tax history may have periods of financial crises, which prevent them from paying taxes on time and in a timely manner. For this reason, countries have various payment contingency plans in order to regularize their situation[1]. When some kind of pardon is…
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