Since the genesis of modern tax systems, an innate characteristic has been the complexity of tax legislation. This characteristic has occurred in both developed and emerging countries, so unfortunately there are no models to take into consideration for its simplification. In addition, it can be argued that over time this…
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Introduction Climate change is a public “bad” with global causes and consequences, but with obvious local expressions such as extreme weather events, sea level rise or loss of biodiversity and that shows some relevant specificities from the perspective of the countries of Latin America and the Caribbean. At the same time,…
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In these days, the media headlines frequently focus on Artificial Intelligence, its uses, potentialities and dangers. In more than one forum we wonder, -and we answer to ourselves- about the use that the tax administration can give to these technologies to better fulfill its mission, both to facilitate compliance and…
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Introduction On the occasion of the inaugural table held at the IFA Latin American Congress in Quito [1], to which I was invited together with renowned professionals, I have decided to share some aspects that can be used to address an analysis of confiscatory taxation in these times. It is considered,…
The consumption taxation is classified in general and specific. The first one covers globally sales, imports, services, and has a multi-phase nature (non-cumulative – value added type- or cumulative – general sales tax-). As a subspecies, we can highlight the taxes on wholesale or retail sales to the final consumer,…
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The Tax Administration plays a fundamental role in our societies, so it requires having professionals with the skills and abilities needed to face a constantly changing landscape. However, this can be a challenge. According to the statistics of ISORA, in our tax administrations (TAS) the average age of officials is…
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