El cumplimiento de las obligaciones tributarias en el marco cooperativo: ¿más allá del simple cumplimiento normativo?
Cooperative tax compliance is a reality. Nonetheless, a dogmatic and legal construction of this concept is necessary in order to guarantee its future. The new cooperative relationship scenario is intended to reduce tax disputes and improve (legal) tax compliance. The new scenario opens up hope for a...
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| Tipo de recurso: | artículo |
| Fecha de publicación: | 2022 |
| País: | España |
| Institución: | Universidad de Castilla-La Mancha |
| Repositorio: | RUIdeRA. Repositorio Institucional de la UCLM |
| OAI Identifier: | oai:ruidera.uclm.es:10578/41919 |
| Acceso en línea: | https://doi.org/10.47092/CT.22.4.4 https://hdl.handle.net/10578/41919 |
| Access Level: | acceso abierto |
| Palabra clave: | Compliance by design Cumplimiento tributario Principio de cumplimiento cooperativo VAR fiscal |
| Sumario: | Cooperative tax compliance is a reality. Nonetheless, a dogmatic and legal construction of this concept is necessary in order to guarantee its future. The new cooperative relationship scenario is intended to reduce tax disputes and improve (legal) tax compliance. The new scenario opens up hope for achieving a certain symmetry in the legal–tax relationship. This work deals with a study about the existence of a true principle of cooperative compliance in our tax system and its relationship with the principle of tax compliance inserted in the duty to contribute to the support of public expenses of article 31 of the Constitution. In this way, the present and future prospects of tax compliance are analysed, proposing a symbiosis of cooperative compliance programs with new disruptive technologies. In this sense, the article proposes the creation of a real–time taxpayer monitoring tool within a compliance by design model. |
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