Tax Administrations' Rules: Taxpayers do not want to pay taxes

It is normal to forget this concept, but the truth is that it is not usual for some taxpayers to want to comply with their tax obligations voluntarily. However, in addition to being the least numerous, they are actually those that do not represent a collection problem for the administration and, of course, in the long term, all taxpayers are expected to voluntarily comply with their obligations.

It is possible to outline the universe of taxpayers as a pyramid, in such a way that the large taxpayers are at the top (since they are the least numerous), the medium-sized taxpayers in the center and the small taxpayers and those operators of the informal economy at the bottom. base. In this scenario, it is important to bear in mind that a general objective of a State is to ensure that the greatest number of economic actors progressively migrate towards the top of the pyramid, given that their progress is the progress of society as a whole.

Following this line, it is possible to outline that an efficient tax system is one that:

1. has clear, simple rules and is expressed in a language that an average citizen can understand,
2. is transparent with its requirements and guidelines, and
3. it is predictable over time

This and other principles are available in the book Principios de Administración Tributaria published by Thomson Reuters - La Ley.