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Western Hemisphere > Argentina

You are looking at 1 - 8 of 8 items for :

  • Type: Journal Issue x
  • Tax Evasion and Avoidance x
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Cover Technical Notes and Manuals
Understanding Artificial Intelligence in Tax and Customs Administration
Joshua Aslett
,
Stuart Hamilton
,
Ignacio Gonzalez
,
David Hadwick
, and
Michael A Hardy
This technical note provides an overview of current thinking on artificial intelligence (AI) in tax and customs administration. Written primarily for senior officials, the intent of the note is to provide an awareness of AI that can help inform decision making and planning. The note opens with an exploration of historic and ongoing AI developments. It then provides an overview of legal and ethical concerns, AI use cases, guidance on how to promote AI's responsible use, and logic for introducing AI use cases into an operational setting. The note closes by presenting a selection of questions being debated by experts. In its annexes, the note includes (1) an example of an AI policy; (2) references to help develop AI strategy; and (3) methodology to risk assess AI use cases.
Keywords:
tax administration; customs administration; artificial intelligence; generative artificial intelligence; AI regulation; strategy and planning; use case; AI strategy; understanding AI; AI Policy; risk assessment; Tax administration core functions; Customs administration core functions; Training and development in revenue administration; Europe; Global
Cover IMF Working Papers
Coming Clean on Your Taxes
Sebastian Beer
and
Ruud A. de Mooij
This paper develops a simple model to explore whether a higher detection probability for offshore tax evaders—e.g. because of improved exchange of information between countries and/or due to digitalization of tax administrations—renders it optimal for governments to introduce a voluntary disclosure program (VDP) and, if so, under what terms. We find that if the VDP is unanticipated, it is likely to be optimal for a revenue-maximizing government to introduce a VDP with relatively generous terms, i.e. a low or even negative penalty. When anticipated, however, the VDP is neither incentive compatible nor optimal, as it induces otherwise compliant taxpayers to evade tax. A VDP can then only be beneficial if tax evasion induces an external social cost beyond the direct revenue foregone, e.g., due to adverse effects on overall tax morale. In contrast to the common view that VDPs should come along with additional enforcement effort, we find that governments should relax enforcement if the VDP itself provides more powerful incentives to come clean.
Keywords:
Tax evasion; Voluntary disclosure program; Tax amnesty; appendix I. Optimal VDP penalty; VDP participation; VDP penalty; detection probability; A. tax evasion; Tax administration core functions; Tax return filing compliance; Global
Cover Tax Amnesties
Tax Amnesties
Theory, Trends, and Some Alternatives
Mr. Eric Le Borgne
and
Ms. Katherine Baer

Abstract

Tax amnesties remain as popular as ever as a tool for raising revenue and increasing tax compliance. International experience, however, shows that the costs of tax amnesty programs often exceed the programs’ benefits. This paper weighs the advantages and disadvantages of tax amnesties, drawing on results from the theoretical literature, econometric evidence, and selected country and U.S. state case studies. The authors conclude that “successful” tax amnesties are the exception rather than the norm. Improvements in tax administration are the essential ingredient in addressing the main problems that tax amnesties seek to address. Indeed, the most successful amnesty programs rely on improving the tax administration’s enforcement capacity. ?Given the potential drawbacks of tax amnesties, a few alternative measures are discussed.

Keywords:
ISI; SI; taxpayer; tax amnesty; amnesty; tax evader; tax arrears; tax amnesty program; taxpayer anonymity; settlement amount; delinquent taxpayer; Tax administration core functions; Tax evasion; Tax collection; Social security contributions; Tax return filing compliance; Asia and Pacific; tax-evasion benefit; taxpayer register; tax-evasion decision; tax-evasion possibility
Cover IMF Policy Discussion Papers
Tax Administration and the Small Taxpayer
Mr. Parthasarathi Shome
Small taxpayers should pay their appropriate revenue share while their compliance costs should be reduced. This assumes importance as restructuring in emerging markets has meant rapid growth in services through self-employed small entrepreneurs, who have good revenue potential. Administrative facilitators such as a single tax covering income tax, VAT, and social security tax, at a reduced rate, do not lower tax evasion. They increase vertical and horizontal inequity, and lead to adverse resource allocation. A strategy is needed, extending modernization achieved in large taxpayer units (LTUs) to small taxpayers, including rationalization of collection and reporting of revenue data for policy formulation.
Keywords:
PDP; small taxpayer; tax administration; tax evasion; tax structure; administration measure; GDP ratio; Tax policy; tax administration; small taxpayers; large taxpayer units; services sector; tax administration and the small taxpayer; taxpayer base; tax simplification; taxpayer group; tax statute; tax administrator; tax practice; revenue productivity; taxpayer size; taxpayer separation; tax calculation; Income tax systems; Value-added tax; Tax administration core functions; Small and medium enterprises; Social security contributions; Asia and Pacific; Australia and New Zealand; Eastern Europe; North America; Northern Europe
Cover Current Developments in Monetary and Financial Law, Volume 2
Current Developments in Monetary and Financial Law, Volume 2
International Monetary Fund

Abstract

The papers published in this volume are based on an IMF seminar held in 2000 that covered a broad range of topics on monetary and financial law, such as the liberalization of capital movements, data dissemination, responsibilities of central banks, and the IMF’s goals in financial surveillance and architecture. Participants addressed recent issues in the financial sector, including those related to payment systems and supervision of financial institutions. Updates dealt with Internet banking, bank secrecy, and currency arrangements-including dollarization. Participants discussed the recent activities of the other international financial institutions, which included the European Central Bank and the International Finance Corporation. Prevention of financial crises was also discussed, with reference to the distinct roles of the IMF and the private sector.

Keywords:
SEM; central bank; country; bank; government; bank regulator; unit of account; bank restructuring agency; home currency rule; fund arrangement; Currencies; Payment systems; Legal support in revenue administration; Credit risk; Bank supervision; Global; Europe; East Asia; Baltics; Caribbean; South America; Central America
Cover IMF Working Papers
Corruption, Growth, and Public Finances
Mr. Vito Tanzi
and
Mr. Hamid R Davoodi
The paper discusses some channels through which corruption affects growth such as the impact of corruption on enterprises, on the allocation of talent, and on investment. It also discusses the impact of corruption on some aspects of public finance.
Keywords:
WP; enterprise; SME; tax; GDP; corruption; growth; bribes; investment; Ugandan firm; enterprise growth; firm sales; privatized firm; trade enterprise; firms amount; public finance; enterprise restructuring; Income tax systems; Value-added tax; Public investment spending; Consumption taxes; Global
Cover IMF Working Papers
Designing a Tax Administration Reform Strategy: Experiences and Guidelines
Ms. Katherine Baer
and
Mr. Carlos Silvani
Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
Keywords:
WP; tax administration; reform strategy; personnel policy; enforcement action; reform effort; tax administrator; information systems operation; reform measure; reform project; reform process; paper workload; audit program; Tax administration core functions; Tax collection; Auditing; Taxpayer services; Value-added tax; Western Europe; Global
Cover IMF Working Papers
The Reform of Tax Administration
Mr. Anthony J. Pellechio
and
Mr. Vito Tanzi
Tax administration plays a crucial role In determining a country’s real (or effective) tax system. Unfortunately, tax administrations in many countries do not function optimally and distort the intention of tax laws. In order for taxation to have its intended effect on the allocation of resources, the distribution of income, and macroeconomic stability and growth, the tax administration must function effectively and efficiently. This paper addresses tax administration reform by describing briefly the causes for inefficient tax administration, identifying the essential elements of successful reform, and presenting measures to improve the tax administration. The common thread of a reform strategy is to focus administrative resources on problems in the tax collection system through promotion of voluntary taxpayer compliance and adoption of a logical sequence of procedures for efficiently identifying and handling instances of noncompliance.
Keywords:
WP; taxpayers unit; delinquent taxpayer; taxpayer compliance; administration resource; procedures of the home countries; tax administration of a country; tax administration procedure; tax administration service; tax administrations of the world; VAT taxpayer; way taxpayer; goal of tax administration reform; reform of the tax administration; taxpayer transaction; Tax administration core functions; Tax collection; Value-added tax; Income tax systems