Information sources of tax administrations in Latin America – Experiences of Argentina, Brazil, Chile, Mexico and Peru publicado por Inter-American Center of Tax Administrations (CIAT), German Cooperation (GIZ), Centro Internacional para la Fiscalidad y el Desarrollo (CIFD) – (2018).
“German biologist Ludwing von Bertalanffy developed an analogy between the operation of organizations and the human body in his publications between 1950 and 1968. In the framework of said analogy, he defined information as the lifeblood of systems. Hence, the quality and flow of information are directly related to the quality of life of an organization. This situation is fully comparable to a Tax Administration, in which the diversity, quality, timeliness and processing capacity of taxpayer information determines its success or failure.
Great global progress has been achieved regarding transparency, access to tax control information and mechanisms to avoid tax evasion, tax avoidance and tax fraud. Proof of this are the decisions the G20 has set forth in this respect and the subsequent measures that numerous States adopted. Notwithstanding such degree of evolution, certain issues that may seem basic still pose a challenge for the tax administrations of developing countries. For example, in many countries, maintaining an updated and reliable taxpayer registry remains a challenge…”
