Evasion, a complex fiscal phenomenon
Keywords:
taxAbstract
The departure of million-dollar companies to spaces with lower tax rates, the lack of ethical education, disrespect for the law, distrust in the management of the public treasury, tax systems outside of socioeconomic changes and fiscal policy are some legal factors. or illegal facilitators of the financial imbalance of a State. Tax evasion is fought because of the damage it causes to State resources. Its economic analysis is based on models generated since the 1970s, where the main actors are: the taxpayer, who seeks to maximize expected benefits, and the tax administration, which seeks to maximize net revenue. The damage that tax evasion causes to the tax system is because it erodes one of the State's sources of income, deteriorates the social and economic structure of a country, violates the legitimacy of governments, and invalidates the properties of economic neutrality of the best structures. taxes, which causes an inefficient allocation of resources. It is essential that the tax collection agency, in pursuit of its objectives, requires the political support of the government and the commitment of society as a whole in the frontal fight against the modern social scourge of tax evasion. This work aims to examine theoretical-conceptual elements on tax evasion and show the task of the ONAT and the Cuban Government in confronting this scourge
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