Although it is recurrent to try to cover public spending by increasing rates or creating new taxes, the reality is that - in general - this does not have the desired effect if the tax administration problems have not been solved beforehand.

The reason for this is that although it is easier to carry out such action in …

This is perhaps the number one rule of the tax administration and the one that impacts most of the activities, since it invites to verify, in the most efficient and automatic way possible, what is indicated by the taxpayer in his interaction with the administration.

Whether due to ignorance, deliberate omission or …

The principle of transparency refers to the fact that all the actors involved in a transaction with the administration can check its sources, including returns, accounting statements and process data, depending on their level of responsibility in it.

This principle does not contradict the fiscal secrecy since it does …