English
  • Inicio
  • Actividades
  • Publicaciones
  • Formación
  • Asistencia Técnica
  • Cooperación
  • CIATData
  • Noticias
  • CIATBlog

Biblioteca Jorge Eduardo Corradine

De Al
  • Colecciones
  • Asambleas generales
  • Resoluciones Técnicas
  • Conferencias técnicas
  • Libros
  • Libros CIAT
  • Modelos y manuales
  • Modelos y manuales
  • Serie
  • Becas de investigación
  • Concurso de monografía
  • Documentos de Trabajo
  • Revista
  • Informe
  • Asistencia Técnica
Limpiar filtros

Publicaciones CIAT

  Colecciones

  Libros

  Modelos y manuales

  Serie

  Informe

  Base de datos

  Enlace a Universidades

Tax Administration Review CIAT/AEAT/ IEF (No. 52, July 2025) / 2025 Destacado Nuevo


PDF File

( 46 Descargas )

Inter-American Center of Tax Administrations (CIAT)
Spain. Institute of Fiscal Studies (IEF)
Spain. State Agency of Tax Administration

documento electrónico

Inglés

Revista de Administración Tributaria CIAT/AEAT/IEF

Tax Administration

CIAT

2025

229 p

14000 TAX ADMINISTRATION

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 presents 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.


Más descargados
Sumario de Legislación Tributaria de América Latina 2024

DT-04-2025: Panorama de los gastos tributarios en América Latina

Observatorio de las reformas fiscales y el fortalecimiento de las administraciones tributarias de América Latina (2024)

WP-03-2025: Analysis of Progressivity and Redistribution in the Main Tax Benefits in Spain

Panorama de las administraciones tributarias en los países del CIAT. Resultados de la Encuesta ISORA 2023. Volumen II (Formularios especiales)

Manual sobre gestión de riesgos de incumplimiento para administraciones tributarias

Formación
Agenda
Stay informed
Maestria en Tributación Internacional, Comercio Exterior y Aduanas
Máster Universitario Oficial en Hacienda Pública y Administración
Desarrollo del Talento Humano
Síguenos en la redes sociales

Y mantente informado

Facebook

Twitter

LinkedIn

Youtube


Suscripciones CIAT


Suscríbete a nuestros boletines electrónicos

  • Blog
  • Oferta Académica
  • Informativo
  • Publicaciones
  • Alerta de Noticias

Activar suscripción

© 2018 Centro Interamericano de Administraciones Tributarias