In one of the most original and provocative paintings of René Magritte an artist is observed in full pictorial work. The painter is sitting in front of a canvas and while observing as an example of his work an egg that is found on a table adjoining it, he paints, nevertheless, a bird with wings spread out.
Following the example of the Belgian surrealist, it is time for the legislator to anticipate and take charge of the great future tax issues, in order to avoid the problems that could seriously affect our tax system. A modern law must consider, among others, the advances of the economy of collaboration, the imminent development of artificial intelligence and cryptocurrencies, but also the growing interest in philanthropy, the social function of business activity, the real defense of the environment environment, a specialized and impartial judiciary and effective control of tax avoidance and evasion. The null, scarce or anachronistic regulation of these matters is not related to the current development of Law in Chile.
After so many attempts and regrettable mistakes, let's stop looking at the egg, and like Magritte's painter, let's cultivate a greater tax clairvoyance.