Information and assistance in the Tax Administrations. The future is in the apps by Alfredo Collosa published by CIAT (10/2017).
“As we said in a previous comment in this same blog,[1] the strategy of modern Tax Administrations (TAs) is aimed at increasing the levels of voluntary compliance. It demands the application of two lines of action, simultaneous and complementary, which are the facilitation to compliant taxpayers and the struggle against fraud. Stated in simpler terms: service and control.
This may be seen as two sides of the same coin. On the one hand, by facilitating compliance and increasing the number of compliant taxpayers there will be less noncompliant ones to be audited in the struggle against fraud. Likewise, by struggling against fraud we will ensure that there will be ever more compliant taxpayers to assist and facilitate their voluntary compliance.
We understand that currently, both lines of action are equally relevant and should be addressed toward the same objective of increasing voluntary compliance and achieving social acceptance of the tax system as well as of the Tax Administration (TA) itself. All of the foregoing, by taking advantage of the technological opportunities which the world currently presents in the so-called fourth Industrial Revolution…”
