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 …

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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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