One of the defining features of Brazil’s tax system is the complexity of its indirect taxes. Notably, the system is marked by fragmented tax bases, the cumulative taxation at each stage of the production process (known as the cascading effect), and the administrative challenges posed by the jurisdiction to tax consumption of three levels of government— the Federal Union, 27 … [Read more...] about Three Innovations of Brazil’s Value Added Tax Reform
Public Management
Smart Public Procurement for Better Public Spending in Latin America and the Caribbean
Given the increasing fiscal constraints facing Latin America and Caribbean (LAC), it is imperative to adopt smarter, more strategic procurement approaches that reduce waste and enhance the efficiency of public funds, particularly with a focus on mid- and long-term developmental outcomes.Such a strategy could go a long way in helping bridge the financing gap for … [Read more...] about Smart Public Procurement for Better Public Spending in Latin America and the Caribbean
The Future of Tax Administrations Lies in the Intelligence Generated by Big Data
Digital transformation, professionalization of the public administration, and greater international tax cooperation are driving the creation of a second mission within tax administrations beyond traditional tax control: the data agency. This new stage of institutional evolution of the TA is the topic we address in the study Quo vadis, administración … [Read more...] about The Future of Tax Administrations Lies in the Intelligence Generated by Big Data
From Data to Action: Learn How Latin American and Caribbean Governments Are Pursuing Better Governance
Latin America and the Caribbean are at a crossroads of environmental sustainability and inclusive development - and public governance plays a critical role in a fair green transition, especially given existing inequalities, limited fiscal capacity, and deteriorating public trust. How are public administrations in our region performing in these and other crucial areas for our … [Read more...] about From Data to Action: Learn How Latin American and Caribbean Governments Are Pursuing Better Governance
Racial Equity Budgeting: A Powerful Tool to Reduce Inequalities
Public interest in policies promoting racial equity is growing worldwide, especially in Latin America and the Caribbean (LAC), a region known for large income and racial inequalities. Afro descendants are one of the largest population groups in LAC, representing between 20 and 30 percent of the population and approximately half of the region's poor. They earn wages that are … [Read more...] about Racial Equity Budgeting: A Powerful Tool to Reduce Inequalities