Regarding the recent publication of CIAT There is no doubt of the importance for tax administrations (TAs) of risk analysis or, more comprehensively, Compliance Risk Management, understood as a process for TAs to choose the most appropriate tool to encourage “voluntary” compliance and prevent non-compliance, considering the taxpayers’ behavior and…
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Tax policy makers in the countries of the region began to understand that the success of a tax system was not only achieved by promoting modern tax reforms, but also by strengthening the management of tax agencies. Tax policy and administration strategies in Latin America and the Caribbean (2024) Knowing…
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The Value Added Tax (VAT) has been, for decades, the backbone of modern tax systems in terms of consumption taxation. Adopted in more than 160 countries, VAT has proven effective in generating stable income, ensuring economic neutrality and facilitating control in analogue environments. However, rapid technological advances are challenging its…
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It was an ordinary morning at the tax collection office. The staff arrived, as always, between papers, computers, printers and hurried coffees. But that morning something was different: there were no new officials, but there was an unprecedented, silent presence that would change everything. Artificial intelligence (AI) had arrived. Quickly…
Over the past two decades, electronic invoicing (e-invoicing) has transformed tax administrations worldwide. This innovative solution was created in Latin America and first launched in 2003 in Chile, and then in Brazil and Mexico. Since then, this digital transformation has significantly increased transparency and tax collection and reduced economic…
• Introduction In the current world scenario, international tax transparency has emerged as a cardinal tool to reduce information asymmetry and thus “level the playing field”. In this new paradigm, global standards were agreed upon, one of which is the automatic exchange of financial information (AEFI), through the “Common Reporting…
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