Leonardo Belén's Blog

Tax Administrations’ Rules: Do not create or raise taxes until all processes are optimized

2022-09-16 · 2 min read · Tax Administration Rules Theory ·

Although it is recurrent to try to cover public spending by increasing rates or creating new taxes, the reality is that - in general - this does not have the desired effect if the tax administration problems have not been solved beforehand. The reason for this is that although it is easier to carry out such action in …

Tax Administrations’ Rules: Do not only believe the Taxpayer

2022-09-15 · 1 min read · Tax Administration Rules Theory ·

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This is perhaps the number one rule of the tax administration and the one that impacts most of the activities, since it invites to verify, in the most efficient and automatic way possible, what is indicated by the taxpayer in his interaction with the administration. Whether due to ignorance, deliberate omission or …

The Savings Allocation Principle

2022-09-14 · 2 min read · Principles Theory ·

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The amounts paid as taxes mainly affect the savings capacity of the affected taxpayers. In other words, if the tax pressure rises to a level that exceeds the savings capacity, it is expected that there will come a time when a taxpayer no longer complies with his tax obligations, forcing him to enter a “fiscal …

The Transparency Principle in a Tax Administration

2022-09-13 · 1 min read · Principles Theory ·

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The principle of transparency refers to the fact that all the actors involved in a transaction with the administration can check its sources, including returns, accounting statements and process data, depending on their level of responsibility in it. This principle does not contradict the fiscal secrecy since it does …

Mexico and BEPS

2022-09-09 · 1 min read · Information exchange BEPS FATCA Mexico ·

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A few years ago a company that offers an accounting program in the United States asked me to evaluate the impact of BEPS in Mexico. From that study, which was much more than what they expected, this mini paper came out that you can consult here (originally published here). Previous Next / [pdf] View the PDF file …

Tax Administration Principles

2022-06-22 · 2 min read · Tax Administration Manuals ·

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An interesting part of having worked in tax administrations for years is that you learn the general framework and best practices to get the job done. No matter the jurisdiction, at this point many of the problems that all of them present are the same and many times start from the fact that many of its members do not …

Case Selection in a Tax Administration: Managing Risk

2021-09-27 · 5 min read · Tax Administration Manuals ·

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Case Selection in a Tax Administration: Managing Risk

One of the advantages associated with collecting a large amount of information is that it can be used to determine patterns of behavior. One of the most common forms of use is through a Risk Matrix, which, taking registration information, declarations and third party information, among others, determines the risk of …

A Project for an Argentine Tax Code

2021-08-01 · 2 min read · Tax Code Argentina ·

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Despite the changes proposed by the Central Administration, it is clear that one of the most important problems of current Argentine taxation is aging: The Tax Procedure act (numbered 11.683), was sanctioned in the 1930s, having its last revision in 1998. As a result, many of the solutions it proposes are outdated (for …

Impact of the human factor in a paradigmatic change in Tax Administrations

2021-07-15 · 1 min read · Change Management Government Structures ·

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This thesis was motivated by the lack of specific literature for organizational change in state structures mainly dedicated to tax administration, which has generated a culture of empiricism that can be clearly appreciated in different parts of the world, as will be seen during the developing. In principle, today the …

Argentum

2021-02-23 · 1 min read · Digital Currency Blockchain ·

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Some time ago, together with Alejandro Baranek, after a meeting with the creators of a digital currency called Moneda Par, we developed the theoretical framework for a digital currency that would solve some of the existing problems in Argentina at that time, mainly inflation. As a result, Argentum emerged, whose paper …