Tax strategies used by different countries to prevent and detect tax evasion

Abstract

In a global context of evolving tax policies, the effectiveness of international tax strategies in preventing tax evasion was analyzed. Using qualitative and documentary methods, we examined tax reforms in the US and the EU, as well as actions in Latin America. The results revealed advances in information exchange in the region, especially in Colombia and Mexico. Successful practices were identified, such as technology-based auditing in Mexico, inter-institutional collaboration in the United Kingdom, and advance payment of income tax in Ecuador. the need for international cooperation and effective deterrents, as in Germany and Switzerland, to combat tax evasion was highlighted. It was concluded that, in the face of globalization and fiscal challenges, strengthening tax collection and transparency are essential, requiring reforms that promote tax equity and efficiency.