Tax Administration Review, No. 52

This edition, No. 52, includes fourteen (14) articles: Rights and Guarantees of the Taxpayer in Chile and Uruguay. Some Considerations of its Regulation and Challenges; The Challenge of Value Added Tax (VAT) Refunds in Angola; VAT
Harmonization in the Economic Community of West African States (ECOWAS) and the Southern African Development Community (SADC); Analysis of Progressivity and Redistribution in the Main Tax Benefits in Spain; Disclosure of Tax Information in Colombia: what are the Current Limits of the Fiscal Reserve of the Information
Managed by the DIAN; Artificial Intelligence in the Primary Education Tax: Innovation for Tax Justice; Logit Model: Characterization and Prediction of defaults in Income and/or Value-Added Returns; The Influence of Culture on Tax Administration: A Comparative Analysis of the Tax Administrations of the Inter-American Centre of Tax Administrations Based on Hofstede's Dimensional Model; Democratizing Tax Law with AI: Enhancing Accessibility for Citizens and Efficiency for Tax Administrations; Cooperative Tax Compliance: a Comparative Approach;
International Comparison of the Tax Regime for Controlled Foreign Companies (CFCs); Cooperative Compliance and Tax Compliance as a New Voluntary Tax Compliance Regime with a Peruvian Approach and 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.