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Understanding Artificial Intelligence in Tax and Customs Administration
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.
Developing a Risk-Based Compliance Improvement Plan for Customs Administrations
This technical note offers practical guidance to senior managers and technical staff in Customs administrations for developing a Compliance Improvement Plan (CIP) using an Integrated Risk Management (IRM) approach. It clearly outlines the components of a CIP based on IRM, explains what it entails for a Customs administration, and how to develop it step-by-step. Additionally, it underscores the importance of identifying and implementing tailored treatment measures for various trader segments, which is crucial for enhancing compliance levels. Furthermore, it emphasizes the need to identify key vulnerabilities within processes that may lead to the realization of risks, proposing appropriate strategies to address them. The note also highlights other critical factors that must be considered to ensure the effective implementation of a CIP.
Customs Matters
Customs administrations around the world face new challenges: an increasing volume of international trade, a revolution in new technologies, and fundamental changes in business models. The benefits of a well-performing customs administration are clear, as is the need to develop efficient, effective, fair, and modern customs administrations. Customs Matters analyzes the many changes and challenges customs administrations face and pro-poses ways to address them. By offering a cross-sectional view of the main aspects of customs ad-ministration, the book guides policymakers and customs officials as they evaluate the current state of their customs system with a view to developing, reinforcing, or relaunching their own roadmaps for customs modernization.
Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods
This technical note and manual (TNM) addresses the following questions: (1) What are the main challenges in administering the value-added tax on imported digital services and the measures that countries have introduced to address the challenges?; (2) What are the main challenges in administering the value-added tax on low-value imported goods and the measures that countries have introduced to address the challenges? ;and (3) What are the key tasks in implementing the measures for improving the administration of the value-added tax on imported digital services and low-value imported goods?
Revenue Administration
This note discusses administrative measures that can be implemented by customs administrations of low-income and fragile countries in a short period (about a year) to improve traders’ compliance and improve revenue collection. These suggested actions have been identified based on the experience acquired through the International Monetary Fund’s (IMF) Fiscal Affairs Department’s (FAD) technical assistance (TA), particularly the findings and recommendations of TA missions to sub-Saharan African countries. Strengthening low-capacity customs administrations requires structural reforms to support the effective implementation of defined strategies. Developing core operational functions such ...
Review of the Role of Trade in the Work of the Fund
This paper outlines key changes in the global trade landscape in recent years, reviews the role of the Fund in this area, and outlines a trade strategy for the Fund going forward. The analysis points to three key messages. First, while trade has been resilient vis-à-vis recent global shocks, the deteriorating trade policy environment poses risks to the current levels of prosperity. Second, the Fund has responded quickly to key trade developments in its multilateral surveillance, but attention to trade policy has declined pointing to the need of improved expertise. Third, a reinvigorated trade strategy for the Fund would help country authorities to address key challenges, including adjusting to structural changes associated with climate change and new technologies; promoting policy coherence between trade and non-trade objectives such as climate, inequality, and security; and managing rising geopolitical tensions and risks of geo-economic fragmentation.
Gender and Revenue Administration
This technical note provides an overview of current issues and ideas that revenue administrations can consider regarding gender equality. It discusses the interactions between revenue administrations and gender equality and explores how revenue administrations can administer gender-sensitive tax laws effectively and apply a gender lens when administering tax or trade laws with a view to reducing barriers for women’s employment, entrepreneurship, and trade. It also provides practical considerations for a revenue administration in building gender perspectives in reform plans and shares several examples that highlight targeted measures that have led to positive outcomes in several countries.
La aduana, una institución clave
Las administraciones de aduanas ven surgir nuevos retos a medida que aumenta el volumen del comercio internacional, aparece nueva tecnología y cambian los modelo de negocio. Este libro analiza los cambios y desafíos que enfrentan las administraciones de aduanas y propone formas de abordarlos. Describe los problemas que las autoridades deben tener en cuenta a la hora de elaborar su propia hoja de ruta para la modernización de las aduanas.
Gambia en un batik
Esta obra ofrece una mirada íntima a la historia de vida de mujeres gambianas que deciden priorizar la vida de sus hijos antes que sus sueños o su educación; trabajan vigorosamente cada día para alimentar a su familia en un país donde los empleos son trabajos físicos escasos y mal remunerados, que requieren mucha energía y tiempo, como la pesca, el campo, la lavandería, la limpieza de casas. Con empatía y sororidad, la autora expone de manera fidedigna los testimonios de mujeres de Gambia de distintos orígenes, edades, oficios. En sus narrativas es posible reconocer la fortaleza, perseverancia y resiliencia de las mujeres en un contexto donde las costumbres tradicionales las han dejado en desventaja y, en muchas ocasiones, sin voz. "Cuando somos niñas nos enseñan a guardar silencio para no molestar; cuando somos un poco más mayores nos dicen que no hablemos porque, si no, nadie se va a querer casar contigo; cuando finalmente te casan nos dicen que callemos para no contradecir a nuestros esposos; y cuando estamos viejas hemos olvidado cómo hablar", Mariama Manga-Gómez.
El Amal
Este libro cuenta la historia del pueblo saharaui alejándonos del paternalismo histórico con el que siempre se ha escrito la historia. Es deseo de la autora abrir un nuevo capítulo relatando la realidad desde los ojos, sentires y luchas de las mujeres saharauis; sus historias de vida son el eje central de este libro, y lo narramos desde un enfoque distinto, es decir, vinculamos las historias de vida con el teatro testimonial de la tercera generación de mujeres, quienes en su mayoría han nacido en los campos de refugiados. De esta manera hacemos una propuesta de investigación y de reflexión que articula lo individual con lo colectivo, y las imágenes con los textos para restituir la memoria borrada de las mujeres.
