🌎 Yesterday, the Centro Interamericano de Administraciones Tributarias – CIAT published a new issue of their prestigious journal Tax Administration Review. It contains 14 articles written by LatAm tax experts (and experts from other countries) about topics ranging from AI to cooperative compliance.
❤️ Consider supporting our mission and joining the LATPF Community as a member (https://latpf.org/membership/). Here is the list of this issue’s articles + other recommended articles written by LatAm authors about related topics and available in the Curated Section (©️) of the Latin American Tax Policy Forum (LATPF) Platform (https://latpf.org/curation/):
✅ “Rights and Guarantees of the Taxpayer in Chile and Uruguay. Some Considerations of its Regulation and Challenges”, by Octavio Aguayo, Johana Bentancour Yuele and María Elena Torres (p. 5-22): https://bit.ly/4kBBPnH
©️ “Limites Interamericanos ao Poder de Tributar e a Possibilidade da Proteção Reflexa dos Direitos Humanos dos Contribuintes”, by André Elali, Thiago O. Moreira and Erick Bezerra. Published in Revista Direito Tributário Atual by IBDT – Instituto Brasileiro de Direito Tributário (2023): https://bit.ly/4lvVJCc
✅ “The Challenge of Value Added Tax (VAT) Refunds in Angola”, by António Braça (p. 23-34): https://bit.ly/4kBBPnH
©️ “Notas particulares de la acción de repetición tributaria en la Provincia de Buenos Aires”, by Federico Sanchez Almeyra. Published in Revista Debates by Universidad de Buenos Aires (2025): https://bit.ly/4lGPXwU
✅ “VAT Harmonization in the Economic Community of West African States (ECOWAS) and the Southern African Development Community (SADC)”, by Altair M. (p. 35-48): https://bit.ly/4kBBPnH
©️ “A unificação da tributação sobre o consumo: a experiência internacional e os desafios do modelo IVA no federalismo”, by Lina Santin. Published in Revista de Direito Tributário da APET by APET – Cursos Tributários (2024): https://bit.ly/4lGQXBa
✅ “Analysis of Progressivity and Redistribution in the Main Tax Benefits in Spain”, by Angel Cuevas Galindo and Rafael Frutos Vivar (p. 49-66): https://bit.ly/4kBBPnH
©️ “Política fiscal y tributaria en América Latina: reflexiones sobre el sistema impositivo colombiano”, by Tatiana Lucia Zamora Polo and Carlos Arturo Osorio Romero. Published in Revista de Derecho Fiscal by Universidad Externado de Colombia (2022): https://bit.ly/4nOaIc8
✅ “Disclosure of tax information in Colombia: What are the current limits of the Fiscal Reserve of the information managed by DIAN”, by Juan Pablo Fuentes and Juan Pablo Pinzón Contreras (p. 67-98): https://bit.ly/4kBBPnH
©️ “Troca de Informações Fiscais e o Direito ao Sigilo nas Perspectivas Doméstica e Internacional: Análise à luz dos requisitos fixados pelo STF nos precedentes de 2016”, by Thiago de Mattos Marques and Belisa Ferreira Liotti. Published in Revista Direito Tributário Atual by IBDT – Instituto Brasileiro de Direito Tributário (2021): https://bit.ly/465xQfQ
✅ “Artificial Intelligence in the Primary Education Tax: Innovation for Tax Justice”, by Rodrigo Giménez-Mermot (p. 99-110): https://bit.ly/4kBBPnH
©️ “Beneficios y riesgos del uso de la Inteligencia Artificial en el Servicio de Administración Tributaria de México (SAT). Un análisis desde la perspectiva de investigadores académicos”, by Eugenio Arguelles Toache. Published in Paakat: Revista de Tecnología y Sociedad by Universidad de Guadalajara (2025): https://bit.ly/4lPBj6N
✅ “Logit Model: Characterization and prediction of Non-Filers in Income and/or Value-Added Tax Returns”, by Rodrigo Giménez-Mermot (p. 111-128): https://bit.ly/4kBBPnH
©️ “Tax Avoidance y Cumplimiento Contable-Tributario Según las Características de las Empresas”, by Dyeniffer Eigenstuhler and Cristian Baú dal Magro. Published in Cuadernos de Contabilidad by Pontificia Universidad Javeriana (2023): https://bit.ly/44V4YWq
✅ “The Influence of Culture on Tax Administration: A Comparative Analysis of the Tax Administrations of the CIAT Based on Hofstede’s Dimensional Model”, by Antonio Henrique Lindemberg Baltazar and Juliano Brito da Justa Neves (p. 129-142): https://bit.ly/4kBBPnH
©️ “Cultura tributaria como estrategia para prevenir el incumplimiento de los deberes formales del contribuyente”, by Yuli Samary Espinosa Díaz, Geraldine Tatiana Rodríguez Torres, Ferney Díaz Díaz, and Elizabeth Porras Mejía. Published in Apuntes Contables – Revista Científica de Contabilidad by Universidad Externado de Colombia (2022): https://bit.ly/3Gkytrv
✅ “Communication, Trust and Tax Compliance: A Case Study on the Newsletter of the State Revenue of Rio Grande do Sul – RS (Brazilian Subnational Public Finance)”, by Anderson Taironi Lippert Scheid and Marcirio Chaves (p. 143-158): https://bit.ly/4kBBPnH
©️ “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/4nIsmxT
✅ “Democratizing Tax Law with AI: Enhancing Accessibility for Citizens and Efficiency for Tax Administrations”, by Antonio Lopo Martinez (p. 159-170): https://bit.ly/4kBBPnH
©️ “La relación jurídica tributaria ante el nuevo paradigma de las tecnologías de la información y la comunicación y la inteligencia artificial”, by Silvina Coronello. Published in Revista Debates Interuniversitarios by Universidad de Buenos Aires (2025): https://bit.ly/4llXhOK
✅ “Cooperative Tax Compliance: A Comparative Approach”, by Alessandra Magacho (p. 171-184): https://bit.ly/4kBBPnH
©️ “Cumplimiento cooperativo fiscal – un mecanismo práctico”, by Luis Antonio Velasco Berrezueta. Published in Revista Debates by Universidad de Buenos Aires (2024): https://bit.ly/4lhUo1u
✅ “International Comparison of the Tax Regime for Controlled Foreign Companies (CFCs)”, by Marlon Manya Orellana (p. 185-198): https://bit.ly/4kBBPnH
©️ “Tributação Conjunta da Renda Empresarial e Regras CFC: Distinções Óbvias e Semelhanças Pouco Percebidas”, by Aluizio Porcaro Rausch. Published in Revista Direito Tributário Internacional Atual by IBDT – Instituto Brasileiro de Direito Tributário (2024): https://bit.ly/4lRyylu
✅ “Cooperative Compliance and Tax Compliance as a New Voluntary Tax Compliance Regime with a Peruvian Approach”, by Sonia Jackeline Miranda Avalos (p. 199-216): https://bit.ly/4kBBPnH
©️ “Cultura tributaria y cumplimiento tributario en personas generadoras de rentas de cuarta categoría en Perú”, by Luis Gerardo Gomez, Fredy Armando Elías Quinde and Mabel Alejandra Vasquez De La Cruz. Published in Cuadernos de Contabilidad by Pontificia Universidad Javeriana (2024): https://bit.ly/44XuMkH
✅ “Analyzing the Impact of COVID-19 on the Tax Burden: An Exercise for the LATAM Countries that are part of the OECD and those that are in accession”, by Manuel Palmi and Sergio Pérez (p. 217-229): https://bit.ly/4kBBPnH
©️ “La respuesta de República Dominicana en épocas de covid-19: medidas implementadas”, by Aída Mary Camacho Peña, Chaly Nicole Cruz Pozo, Kelvin B. Rodríguez S., Miguel De la Rosa and Yury M.. Published in Revista de Derecho Fiscal by Universidad Externado de Colombia (2021): https://bit.ly/4kRltYB
