![]() ![]() You may also establish an enterprise, issue electronic invoices, file the returns, pay taxes, quickly obtain the refund of balances in your favor, customs reimbursements, certificates to enter into contracts with the Government, to mention only a few of the improvements. Today, you may request online the registration number, the registration in the different taxes, register activities carried out, change the tax domicile, inform the members of corporations. Because of this simplification, the TAs are becoming digital Administrations, with the concept of virtual office being highlighted. The most common maneuvers for generating and using this type of vouchers have become ever more complex through time and the ICTs.Īs I said before in another blog in this same section, I am convinced that technology should simplify taxes. With respect to the magnitude of fraud, of great use are the sectorial evasion studies that allow for determining not only the sector or group of taxpayers that are incurring in the maneuvers, but also which type of maneuvers are the most common ones. The causes range from high informality, nonbanking operations, simplified systems, the globalization of businesses, digital currencies, lack of a control strategy by the TAs, non-application of effective sanctions by the judicial authorities, etc. ![]() It is essential to investigate in every country the causes that originate this phenomenon and its magnitude, in order to combat it more efficiently. These false invoices are not only used for tax purposes, but for other reasons such as justifying irregular purchases, laundering of assets operations and other cases of corruption in public bids, payment of bribes, as well as economic support to organized crime and terrorism. I am referring to businesses that are established for the sole purpose of simulating operations with the objective of generating tax credits, obtaining undue refunds from fictitious favorable balances and likewise reducing the tax bases not only of the VAT, but also of the income tax. This topic, because of its magnitude, relevance and social consequences should be considered in every control strategy of the Tax Administrations (TAs). While the greater part of the world is involved in examining the international taxation phenomena, headed by the OECD’s BEPS Action Plan and taxation in the digital economy, the purpose of this comment is to highlight an issue which I understand is ever present and of great importance to the countries, namely: the tax evasion or tax fraud resulting from the use of false, irregular or imitated invoices. An ever present complex issue to bee considered in the control strategy of the Tax administrations ![]()
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |