We are pleased to present a new edition of the Tax Administration Review, aimed at all officials of the tax administrations of the members and associate countries of our organization, as well as the international tax community at large.

This publication is produced within the framework of the Technical Cooperation Agreement between CIAT, the Spanish Secretariat of State for Finance, the Institute for Fiscal Studies (IEF), and the State Agency for Tax Administration (AEAT) of Spain.

This edition, No. 52, includes fourteen (14) articles: Rights and Guarantees of the Taxpayer in Chile and Uruguay. Some Considerations of its Regulation and Challenges; The Challenge of Value Added Tax (VAT) Refunds in Angola; VAT Harmonization in the Economic Community of West African States (ECOWAS) and the Southern African Development Community (SADC); Analysis of Progressivity and Redistribution in the Main Tax Benefits in Spain; Disclosure of Tax Information in Colombia: what are the Current Limits of the Fiscal Reserve of the Information Managed by the DIAN; Artificial Intelligence in the Primary Education Tax: Innovation for Tax Justice; Logit Model: Characterization and Prediction of defaults in Income and/or Value-Added Returns; The Influence of Culture on Tax Administration: A Comparative Analysis of the Tax Administrations of the Inter-American Centre of Tax Administrations Based on Hofstede’s Dimensional Model; Democratizing Tax Law with AI: Enhancing Accessibility for Citizens and Efficiency for Tax Administrations; Cooperative Tax Compliance: a Comparative Approach; International Comparison of the Tax Regime for Controlled Foreign Companies (CFCs); Cooperative Compliance and Tax Compliance as a New Voluntary Tax Compliance Regime with a Peruvian Approach and Analyzing the Impact of COVID-19 on the Tax Burden: An Exercise for the LATAM Countries that are Part of the OECD and those that are in Accession.

We sincerely appreciate the excellent response to the call for contributions and reaffirm our commitment to disseminating valuable information that fosters learning and promotes the transfer of knowledge within the international tax community.