The main purpose of this book is to present the most fundamental topics on the use of information and communication technology (ITC) in tax administration by examining solutions, models and proposals of a general nature, using experiences from several countries with different levels of knowledge in the use of ITC.
In the recent years, the term digitalization has been used without much forethought.. However, this book is a genuinely useful source of vital information for tax professionals and tax administration officials, because it details, in a comprehensive way, the opportunities for using new technologies and big data., which represents a real disruption in tax administration operations. The authors also address the challenges of implementing ITC innovations and modernization of tax administration operations, two of the most important objectives for many governments.
It is important to note that the pressure to use new technologies in tax administration has been driven more by external than internal factors. In the LAC countries, an increase in fiscal deficits, faced by many countries, poses a major challenge which new sources of income can help to solve. Additionally, taxpayers are demanding better and faster services to ease tax compliance. In response, over the last decade, many tax administration departments in Latin American have implemented electronic invoices and electronic tax returns. Nevertheless, internally, many tax operations are still paper-based and use other outdated methods of carrying out their functions, with the added disadvantage of underutilizing available data.
The good news is that this book offers knowledge and shares experiences to highlight new standards of efficiency and effectiveness in taxation activities. In other words, it is the path toward for the modernization of tax administration processes using ITC.
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