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  • International Cooperation: Tendencies

    calendar 2023-09-11 · 2 min read · International Cooperation Theory  ·
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    In international cooperation, there are several emerging trends that are influencing the way it is carried out. For example: Focus on the Sustainable Development Goals (SDGs): The SDGs, adopted by the United Nations in 2015, have gained great momentum and are guiding the international cooperation agenda. Cooperation …


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  • International Cooperation: Origins of the Funds

    calendar 2023-05-31 · 4 min read · International Cooperation Theory  ·
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    Introduction Not all aid received is the same and within the framework of International Technical Cooperation (ITC) this is no different. This post will deal only with the ITC, which is characterized by being non-reimbursable, unlike the funds granted by the Credit Agencies (CA) - for example the World Bank - as a …


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  • International Financing in Government and Staff Behaviour

    calendar 2023-05-15 · 4 min read · International Cooperation Theory  ·
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    Some Definitions For the purposes of this post on the basic principles of international financing, the term “Credit Agency (CA)” will be the one that grants a loan to a State, and the one that grants non-reimbursable resources “International Cooperation Agency or donor (ICA)”. The difference between both sources is …


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  • Organizational Change Tools in Government Structures

    calendar 2023-04-18 · 2 min read · Organizational Change Theory  ·
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    Some of the most useful tools within the organizational change arsenal are not available (or their implementation is so complicated as to make it unfeasible) in State structures. Thus, staff dismissal, the tool to eliminate rebellion focus, is normally contraindicated. We can say that a rebellion focus is any pocket of …


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  • Seeking Help to Finance Projects in Government: International Cooperation

    calendar 2023-01-31 · 3 min read · Finance International Cooperation Theory  ·
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    Welcome to a new year with a very interesting topic: The financing methods of Government institutions. I mean, not so much for its content, but the distance between what the common people believe and what it really is. For this article we have the help of one of the greatest specialists in International Cooperation in …


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  • Tax Administrations’ Rules: Discard the use of paper as documentary support

    calendar 2022-12-26 · 2 min read · Tax Administration Rules Theory  ·
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    Although throughout history the natural support for documents was on paper, the truth is that this system has major disadvantages against new and better ways using computerized document management systems, including: is prone to counterfeiting. It cannot be easily indexed (it can be indexed by hand, but at a very high …


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  • Tax Administrations’ Rules: It is better to do before than after

    calendar 2022-11-16 · 2 min read · Tax Administration Rules Theory  ·
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    Human beings are very prone to making mistakes and forgetting things, especially in repetitive tasks. Therefore, it is much more efficient to use automated means - whenever possible - and try to have good quality information from the beginning. In many cases, this requires very intense work at first, but ensures …


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  • The Behavior Moderation Principle

    calendar 2022-10-15 · 1 min read · Principles Theory  ·
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    The tax system is - from the behavioral perspective - an incentive system, since States can use it to promote or discourage economic activities that it considers strategic. For example, a State may consider encouraging the services sector by alleviating taxes that affect it and discouraging the consumption of alcoholic …


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  • Tax Administrations’ Rules: Taxpayers do not want to pay taxes

    calendar 2022-09-22 · 2 min read · Tax Administration Rules Theory  ·
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    It is normal to forget this concept, but the truth is that it is not usual for some taxpayers to want to comply with their tax obligations voluntarily. However, in addition to being the least numerous, they are actually those that do not represent a collection problem for the administration and, of course, in the long …


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

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


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Leonardo Javier Belén photo

Leonardo Javier Belén

Lawyer and MBA specialized in tax administration with multiple knowledge areas.
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Featured Posts

  • Antares
  • Tax Administration Principles
  • Case Selection in a Tax Administration: Managing Risk
  • A Project for an Argentine Tax Code

Recent Posts

  • Global Trade Turmoil: The Ripple Effects of Tariff Wars and Pathways to Stability
  • Digital Transformation in Financial Bookkeeping: Revolutionizing Tax and Financial Administration Worldwide
  • Harnessing Conversational AI and LLMs in Global Tax and Finance: A 2025 Perspective
  • Key Characteristics and Best Practices of Effective Tax Administration Systems
  • Revolutionizing Tax Administration: The Power of Artificial Intelligence and Blockchain
  • Revolutionizing Tax Administration: The Power of Digitalization in Achieving OECD Pillars and BEPS Objectives
  • Navigating the Digital Shift: Best Practices for Digital Tax Return Management in Tax Administration
  • The Reality of Blockchain in Tax and Financial Administration Systems: Promises, Pitfalls, and Progress

Tags

TAX ADMINISTRATION 29 THEORY 13 DEVELOPING WORLD 7 INTEGRATED TAX ADMINISTRATION SYSTEM (ITAS) 6 TAX ADMINISTRATION RULES 5 BLOCKCHAIN 4 INTERNATIONAL COOPERATION 4 INFRASTRUCTURE 3 PRINCIPLES 3 ACCRUAL ACCOUNTING 2 ARTIFICIAL INTELLIGENCE (AI) 2 BEPS 2 CHALLENGES 2 CHANGE MANAGEMENT 2
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ACCOUNTING1 ACCRUAL ACCOUNTING2 ADMINISTRATIVE COLLECTION1 ALTERNATIVES1 ARGENTINA1 ARTIFICIAL INTELLIGENCE1 ARTIFICIAL INTELLIGENCE (AI)2 AUDIT1 BEPS2 BEST PRACTICES1 BLOCKCHAIN4 BOOKKEEPING1 CASH BASIS ACCOUNTING1 CHALLENGES2 CHANGE MANAGEMENT2 COLLECTIONS1 COMPLIANCE1 CONSEQUENCES1 DATA LEAKS1 DATA MINING1 DEVELOPING COUNTRIES1 DEVELOPING WORLD7 DIGITAL CURRENCY1 DIGITAL TRANSFORMATION1 DOCUMENT MANAGEMENT1 DONORS1 E-FILING2 E-PAYMENT2 ENFORCED COLLECTION1 ENVIRONMENT1 ESSENTIAL PROCESSES1 FATCA1 FINANCE1 FINANCIAL ADMINISTRATION2 GEOMETRY1 GOVERNMENT STRUCTURES1 HUMAN RESOURCES1 INCOME TAX2 INFORMATION EXCHANGE1 INFRASTRUCTURE3 INNOVATION2 INTEGRATED FINANCIAL ADMINISTRATION SYSTEM (IFAS)2 INTEGRATED TAX ADMINISTRATION SYSTEM (ITAS)6 INTEGRATION1 INTERNATIONAL COOPERATION4 LARGE LANGUAGE MODELS (LLM)1 MANAGEMENT1 MANUALS2 MEXICO1 MID-TAX PERIOD1 OECD2 OECD PILLAR II1 OECD PILLARS1 ORGANIZATIONAL CHANGE1 POINTS SYSTEM1 PRINCIPLES3 PROOF OF CONCEPT1 REGISTRATION1 REVOLUTIONARY VS EVOLUTIONARY MODELS1 SDMX1 SEEKING HELP1 SINGLE SOURCE OF TRUTH PRINCIPLE1 STAGES1 STATISTICS1 STRATEGY1 TADAT1 TARIFFS1 TAX ADMINISTRATION29 TAX ADMINISTRATION RULES5 TAX CODE1 THEORY13
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