🌎 Part of the mission of the Latin American Tax Policy Forum (LATPF) is to facilitate dialogue on tax policy issues that are relevant to LatAm practitioners. We do that by publishing monthly reports about LatAm tax policy, curating recommendations of more than 2,500 articles from 100+ journals for the members of our Community (❤️ become a member and support our project here: https://latpf.org/membership/), and sharing posts on social media pairing articles from reputable sources with other articles from LatAm authors about related topics.
♻️ In this installment of our Series “Diálogos”, we highlight the tax-related articles of the 2024 and 2025 issues of KSI’s Journal of Governance, Taxation and Auditing (JoGTA). Below each entry we have added one recommendation of an article written by a LatAm author on a related topic and featured in our Curated Section (©️):
✅ “The Effect of Tax Knowledge, Awareness, Education and Financial Literacy on Individual Tax Compliance At Sawangan KPP”, by Thalia Agatha and Ni Made Sri Wardani (2025): https://bit.ly/4lv5wHx
©️ “Democratizing Tax Law with AI: Enhancing Accessibility for Citizens and Efficiency for Tax Administrations”, by Antonio Lopo Martinez. Published in the Tax Administration Review by Centro Interamericano de Administraciones Tributarias – CIAT (2025): https://bit.ly/45GWbGW
✅ “The Influence of Digital Technology and Green Economy on Taxpayer Awareness”, by Dick wolters Marbun and Parulian Januar Butarbutar (2025): https://bit.ly/3JrBKWV
©️ “Análisis de los tributos e ingresos verdes del municipio de Yumbo – Valle del Cauca, Colombia, evaluados desde la perspectiva de la política pública ambiental y la política fiscal”, by Julian Andres Gomez Sanchez, ORLANDO POSADA ORREGO and Jenny Marcela Ramírez García. Published in Cuadernos de Contabilidad by Pontificia Universidad Javeriana (2020): https://bit.ly/4lz6OS2
✅ “Tax Sanctions as a Moderation Variable That Influencing Fiscus Services, Implementation of E-Filing, and Tax Audit on Taxpayer Compliance”, by Moh. Ali Wafa, Dewi Kusmayasari and Novi Darmayanti (2025): https://bit.ly/4mSYKg5
©️ “O uso excessivo das sanções para garantia da conformidade tributária no Brasil”, by Osvaldo Santos de Carvalho and Carolina Botosso. Published in Revista de Direito Tributário da APET by APET – Cursos Tributários (2025): https://bit.ly/4oGhBg3
✅ “Implementation of Regional Regulation Number 1 of 2024 Concerning Regional Taxes and Regional Levies (A Study at The Kupang City Transportation Service)”, by Naaman Bonlae, Ajis Salim Adang Djaha and Laurensius Petrus Sayrani (2025): https://bit.ly/4mKww6X
©️ “Administraciones Tributarias: Implementación de Tecnologías de Información y la Comunicación desde la Mirada del Isomorfismo Institucional”, by Alejandra Ubilla. Published in Revista de Estudios Tributarios by Universidade do Chile (2022): https://bit.ly/45o611p
✅ “Analysis of The Implementation of Tax Planning on Article 21 Income Tax as An Effort to Optimize Tax Burden Efficiency at PT. Anugerah Sejahtera”, by I Wayan Chandra Adyatma and Desak Rurik Pradnya Paramitha Nida (2025): https://bit.ly/4oYZa6z
©️ “Tax Avoidance y Cumplimiento Contable-Tributario Según las Características de las Empresas”, by Dyeniffer Packer and Cristian Magro. Published in Cuadernos de Contabilidad by Pontificia Universidad Javeriana (2023): https://bit.ly/4mPzlnr
✅ “The Influence of Tax Relaxation, Tax Sanctions, and Income Levels on Compliance With the Rural and Urban Land and Building Tax in Palu City”, by Muhammad Din, Meita Gania Salsabila, Jurana Jurana and Andi Ainil Mufidah Tanra (2024): https://bit.ly/4mPHbxn
©️ “O IPTU como Instrumento de Desenvolvimento Sustentável dos Municípios”, by Lívio Augusto de Carvalho Santos. Published in Revista de Direito Tributário e Financeiro by Conpedi – Conselho Nacional De Pesquisa E Pos-Graducao Em Direito (2020): https://bit.ly/4mI69P6
✅ “The Effect of The Complexity of Tax Regulations and Principles of Justice to Taxpayer Compliance”, by Ni Made Suwitri Parwati, Chalarce Totanan, Yuldi Mile, Nina Yusnita Yamin, Rahayu Indriasari, Muhammad Ilham Pakawaru and Jurana Jurana (2024): https://bit.ly/3UzDcJb
©️ “Tax Law Readability and Tax Complexity”, by Antonio Lopo Martinez and Raimundo da Silva. Published in the Tax Administration Review by Centro Interamericano de Administraciones Tributarias – CIAT (2021): https://bit.ly/3HI7TJj
✅ “Does Environmental Uncertainty Play Moderating Role in Relation Between Business Strategy and Tax Avoidance”, by Hamdiah Hamdiah, Mazda Eko Sri Tjahjono, Elvin Bastian and Nurhayati Soleha (2024): http://bit.ly/4mHeNNU
©️ “Ciência do direito tributário e segurança jurídica”, by Fulvia Helena de Gioia and Phillip Pazeto. Published in Revista Tributária e de Finanças Públicas by ABDT (2023): https://bit.ly/4lCTjkr
✅ “Effectiveness of Land and Building Tax Management in Oeteta Village, Sulamu District, Kupang District”, by Desy Lorenci Tafae, Petrus de Rozari and Maria M. Lino (2024): https://bit.ly/3JnUjeE
©️ “Control tributario en la gestión contable de la empresa Transporte, Minería y Construcción de la ciudad de Huaraz”, by Nataly Morayma León Aparicio and Milagros Yajaira Salazar Ramos. Published in Economía & Negocios by Universidad Nacional Jorge Basadre Grohmann (2025): https://bit.ly/45Wd0Ph
✅ “The Effect of Tax Collection, Tax Audit, and Taxpayer Compliance on Tax Revenue at the Primary Tax Service Office in Manado”, by Geneva Zefanya Ophelia Tendean, CWM®, Sonny Pangerapan and Olivia Sardjono (2024): https://bit.ly/3JrVxFH
©️ “Cooperative Compliance and Tax Compliance as a New Voluntary Tax Compliance Regime with a Peruvian Approach”, by Sonia Jackeline Miranda Avalos. Published in the Tax Administration Review by Centro Interamericano de Administraciones Tributarias – CIAT (2025): https://bit.ly/4oOSCr1
✅ “Evaluation of the Super Tax Deduction Policy on Research and Development Activities in Indonesia”, by Kalyana Mitta Kristanti and Prianto Budi Saptono (2024): https://bit.ly/41e6nFs
©️ “Notes on Research, Development and Innovation (R&D&I) and taxation system in Cuba”, by Orestes J. Díaz Legón and Sheyla Val (2024): https://bit.ly/41z5CXR