Keywords
Fraud
Drug control
How to Cite
Abstract
The tax discrepancy was introduced for the first time in our legal system when the country was already committed to an external public debt substantial, probably in compliance to “recommendations” of our international creditors. The tax gap is the difference that originates when a taxpayer during a calendar year expenses e investment higher compared with the income declared for the purposes of the payment of its taxes; it constitutes the main axis for which the authorities shall carry out inspection actions to various sectors of contributors and non-contributors, applying the procedure laid down in article 107 of the income tax act.
This precept is located within Title IV of physical persons in the “General provisions”, since moral people will never have problems of fiscal discrepancy since those who spend the money are shareholders (physical persons) of the societies, who incur tax discrepancy.
References
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FUENTES NORMATIVAS
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