The tax system is - from the behavioral perspective - an incentive system, since States can use it to promote or discourage economic activities that it considers strategic. For example, a State may consider encouraging the services sector by alleviating taxes that affect it and discouraging the consumption of alcoholic …
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The amounts paid as taxes mainly affect the savings capacity of the affected taxpayers. In other words, if the tax pressure rises to a level that exceeds the savings capacity, it is expected that there will come a time when a taxpayer no longer complies with his tax obligations, forcing him to enter a “fiscal …
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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 …

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