Tax Stamps and New Government Administrations in Latin America: Reshaping Fiscal Traceability?

Latin America is currently passing through a dense electoral cycle, with Ecuador, Bolivia, Chile, Honduras, Costa Rica and Peru undergoing government transitions this year and into early 2026 (there’s also Haiti, with expected elections in 2025/26, although security and logistical issues make these unlikely).

As a result of these transitions, the fiscal authorities of these countries will be faced with key questions. Should they continue with existing anti-tax evasion programmes or launch new ones? Will political change focus on other important issues – like improving education, reducing crime and increasing job opportunities – which will dilute the momentum of tax stamp programmes?

Historically, changes in government have often disrupted ongoing tax technology projects. However, today, the opposite may be true, given that e-invoicing, digital anti-fraud tools, and excise track and trace systems now form part of a fiscal infrastructure that no administration – left or right – can easily undo.