documento electrónico

Inglés

Libros CIAT

2017

208 p.

Compilation of papers from a series of experts on tax policy and tax management who have maintaineda professional relationship with CIAT. The papers review the most significant changes in the region’s tax systems and influence tax management topics.

Chapter 1: Taxation over the last fifty years Chapter 2: Taxation at the dawn of the new milennium Chapter 3: The technological revolution Chapter 4: Tax-legal relation and administrative fiscal courts Chapter 5: Tax compliance oversight Chapter 6: Globalization and taxpayer transactions Chapter 7: A brief history of tax transparency Chapter 8: Planning, management control and studies Chapter 9: Autonomy with accountability Chapter 10: Professionalization and ethics Chapter 11: Tax education Chapter 12: Quo Vadis, income Tax? Towards the PIT-CA