Analisis Comparativo del Delito Tributario

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ASPECTOS DE LA REFORMA TRIBUTARIA PATROCINADA POR EL ACTUAL GOBIERNO

The purpose of this document is to analyze whether the investment incentive system that has been operating in Honduras since 1976 has been positive for developing the country's economy and helping to improve the living standards of the Honduran population. Therefore, the available statistical information has been used, regarding collection levels, the level of government tax spending, the attraction of foreign investment and other general aspects to determine its benefits. The conclusion we have reached is that the current incentive system implemented by the country is not Cost-Effective, in the sense that the expected benefits are less than the costs incurred by the state, by transferring public funds to powerful economic groups, that although they have promoted the creation of employment and the acquisition of foreign currency, the results have not been entirely positive to counteract the extreme levels of poverty and develop the country.

GUIA TRIBUTARIA 2016

2017

Tax administration is a key issue in any tax system. Achieving taxpayers' voluntary compliance and eliminating tax fraud are the two objectives to pursue by any tax administration. Although the early theory on optimal taxation omitted any issue concerning compliance, maximizing social welfare requires taking into account all administration and compliance costs. In federal countries tax administration must be organised combining both efficiency and accountability objectives, as well as other possible externalities among administrations. In Spain, the role to be played by regions in tax administration is not well resolved. A well-designed integrated tax administration seems to be the way to follow.

XIV Jornadas de Derecho Público | Universidad Monteávila, 2015

ES: La reforma parcial –vía legislación delegada– de las principales leyes que componen al sistema tributario venezolano ahondó el proceso de «administrativización» del Derecho Tributario en Venezuela, a través, en lo relativo a su Parte General, de la modificación del Código Orgánico Tributario para reforzar las desigualdades en la relación jurídica tributaria a favor del sujeto activo, configurando así al vínculo fiscal como una relación administrativa de sujeción especial, y no como la relación obligacional entre iguales característica del Estado Social y Democrático de Derecho. EN: The partial reform –via delegate legislation– of the most important laws that compound the Venezuelan tax law system aggravated the «administrativization» process of Tax Law in Venezuela, through the modification of the Organic Tax Code in order to reinforce inequalities in tax legal relationship in favour of the Tax Administration, so configuring such relationship as one of special subjection to the Administration, and not as the obligational relationship between equals which is characteristic of the Social and Democratic Rule of Law.