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ssss1.Economic Commission for Latin America and the Caribbean (ECLAC), Fiscal Panorama of Latin America and the Caribbean, 2021 (LC/PUB.2021/5-P), Santiago, 2021.
ssss1.Better spending for better lives: how Latin America and the Caribbean can do more with less/edited by Alejandro Izquierdo, Carola Pessino and Guillermo Vuletin. IADB, 2018.
Presentation 8
Efficiency of tax administrations in the digital and global economy of the 21st century
Cristina García-Herrera Blanco
Director of Research and Studies, Institute for Fiscal Studies
As it is well known, tax systems must be configured in accordance with the principles of justice and efficiency, and constitute a coherent set of taxes to finance public expenditures. In our days, the era of digital transformation requires us to adapt traditional taxes to achieve a modern tax system. But no matter how perfect a tax system is, it is as sound as the tax administration in charge of applying it is worth. Hence the important role that they are called to play in society.