{"id":12964,"date":"2026-09-16T15:20:56","date_gmt":"2026-09-16T18:20:56","guid":{"rendered":"https:\/\/lfs.tax\/es\/?p=12964"},"modified":"2026-09-18T15:34:35","modified_gmt":"2026-09-18T18:34:35","slug":"the-debate-around-the-super-vat","status":"publish","type":"post","link":"https:\/\/lfs.tax\/es\/en\/media\/the-debate-around-the-super-vat\/","title":{"rendered":"The debate around the \u201cSuper VAT\u201d"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Amid the debate over a potential tax reform, <strong><a href=\"https:\/\/www.linkedin.com\/in\/tomassmudt\/\" target=\"_blank\" rel=\"noopener\">Tom\u00e1s Smudt<\/a><\/strong> was consulted by <strong><a href=\"https:\/\/www.linkedin.com\/company\/eleconomistadiario\/\" target=\"_blank\" rel=\"noopener\">El Economista<\/a> <\/strong>about the proposal to unify VAT, Gross Income Tax and municipal taxes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tom\u00e1s analyzed the main challenges of implementing such a scheme, including the need to <strong>reach consensus among the federal government, provinces and municipalities<\/strong>, the difficulties surrounding revenue-sharing arrangements, and the possibility of moving toward a <strong>Dual VAT<\/strong> system that could create incentives for a gradual reduction of Gross Income Tax.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">He also highlighted the importance of developing <strong>long-term, incentive-based solutions<\/strong> to address this issue.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Full article: <a href=\"https:\/\/eleconomista.com.ar\/economia\/con-ejemplo-brasil-mira-suman-voces-favor-super-iva-n98225\" target=\"_blank\" rel=\"noopener\">https:\/\/eleconomista.com.ar\/economia\/con-ejemplo-brasil-mira-suman-voces-favor-super-iva-n98225<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Amid the debate over a potential tax reform, Tom\u00e1s Smudt was consulted by El Economista about the proposal to unify VAT, Gross Income Tax and municipal taxes. Tom\u00e1s analyzed the main challenges of implementing such a scheme, including the need to reach consensus among the federal government, provinces and municipalities, the difficulties surrounding revenue-sharing arrangements, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":12962,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[147],"tags":[289,271],"class_list":["post-12964","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-media","tag-el-economista-en","tag-smudt-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/lfs.tax\/es\/wp-json\/wp\/v2\/posts\/12964","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lfs.tax\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lfs.tax\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lfs.tax\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lfs.tax\/es\/wp-json\/wp\/v2\/comments?post=12964"}],"version-history":[{"count":1,"href":"https:\/\/lfs.tax\/es\/wp-json\/wp\/v2\/posts\/12964\/revisions"}],"predecessor-version":[{"id":12965,"href":"https:\/\/lfs.tax\/es\/wp-json\/wp\/v2\/posts\/12964\/revisions\/12965"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lfs.tax\/es\/wp-json\/wp\/v2\/media\/12962"}],"wp:attachment":[{"href":"https:\/\/lfs.tax\/es\/wp-json\/wp\/v2\/media?parent=12964"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lfs.tax\/es\/wp-json\/wp\/v2\/categories?post=12964"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lfs.tax\/es\/wp-json\/wp\/v2\/tags?post=12964"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}