Tax Administration Review

This edition presents sixteen (16) articles: The punishability of companies as a form of social reparation for tax offenses committed; Principles of tax law; The unjustified patrimonial increase as an instrument to tax hidden assets; The competent authority to declare tax avoidance in Chile and in comparative law; Inequality and income taxation in Brazil: a comparative analysis and reform proposals to achieve greater equity; Environmental taxes in Honduras, a taxation perspective and their effects on climate change; Remote review and auditing procedures. Regulations necessary for their integral implementation; The human capital of tax administrations in the exponential era; Anti-BEPS tax reforms and the WTO: addressing global tax challenges; Deductibility of financial expenses and their tax incidence. International comparison; Factors affecting the voluntary use of electronic tax documentation in Chile. Case: electronic sales and services ticket; Tax havens: "Tax Quarantine" in domiciles of convenience and base companies. A Peruvian approach; Tax reform in Paraguay: Evolution, reforms and challenges. Period 2018-2022; Subjects without operational capability (SSCO) the effective procedure to combat fictitious operations. New legislation applicable in Peru; DeFi regulation proposal: Stimulating financial innovation with transparency and tax liability; Tax and customs compliance risk management and institutional risk management: concepts, similarities, differences and integration with strategy.