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Revista de Administración Tributaria CIAT/AEAT/IEF
2021
158 p
This edition presents eight (8) articles: Tax planning disclosure rules: from the european consolidation to landing in Latin America; International experience in the aplication of behavioral economics to encourage voluntary compliance with tax obligations; The accrual basis for the accounting registry of tax resources in collection bodies: a possible alternative to improve efficiency in the collection of public resources; Tax law readability and tax complexity; Tax effects in the application of ifrs 16 leases; Seasonality of the Sales Tax (ST) in Honduras; Adoption, implementation and development In domestic legislations of the proposed multilateral measures for the taxation of the digital economy; Financial information and its impact on the tax formalization of Peruvian MSES.
Andrés Duque, Wolney Martins, Antonio Seco and Raul Zambrano
Darío González
CIAT
Centro Interamericano de Administraciones Tributarias (CIAT)
CIAT/AEAT/IEF
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