documento electrónico

Inglés

Revista de Administración Tributaria CIAT/AEAT/IEF

2026

312 p

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

This edition features 18 articles:Tax Revenue Impacts in Mexico of Public Lists of Taxpayers Engaged in Simulated Transactions and Tax Noncompliance; Criminal-Tax Risk Management and Corporate Integrity: Proposal for a Fiscal Integrity and Transparency Registry (RITFI); Alternatives to VAT in the Digital Age: The Potential of Split Payment for Consumption Taxation in Latin America; Fiscal Citizenship Program of Receita Federal do Brasil: Restructuring and Perspectives; Beyond Penalties: Tax Shaming, Fiscal Transparency, and the Architecture of Global Tax Governance; Elements of Data Quality in Tax Administrations; The BEPS Country-by-Country Report, Implementation in Mexico and an Overview in Latin America; Main Tax Identification Numbers in the World: Structural Analysis and Standardization Prospects; Rethinking Tax Closure; Analysis of the Statute of Limitations and Discrepancies in Tax Law Due to Conflicting Interpretations: The Peruvian Case; The Role of Information Technology in Strengthening Tax Administration: Machine Learning Applications in Detecting VAT Fraud in Kenya; Conflict Prevention in Tax Administration: Empirical Evidence from the Unified Centre of the Federation (2015–2020–2025) and a Proposal for Contractual Management; How the Brazilian Federal Revenue Service’s New Service Model Came to Be: A Case Study of the Pilot Project for Consumption Tax Reform; Data Governance as the Cornerstone of Digital Transformation in Tax Administrations: The Experience of the Internal Revenue Service in Implementing a Data Fabric; Fiscal Transparency and Management of Tax Incentives in Brazil: The DIRBI as an Instrument of Control, Evaluation and Public Accountability; Data-Intensive Operational Model for VAT Management: Towards a Continuous, Transparent, and Efficient Evaluation; Debt Visualization as a Tool for Debt Management; Electronic Case Files: The Digital Transformation of the SAT to Strengthen the Transparency and Efficiency of Processes.