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Código Moral Sobre La Inequidad Tributaria

Código Moral Sobre La Inequidad Tributaria

          
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About the Book

La inequidad tributaria tiene que ver con lo que es justo o injusto en la manera como se recaudan los impuestos. Ya que si hay equidad se persuade a los sujetos de pagar impuestos, pero si no la hay los disuade a hacerlo. De ahí que exista una relación positiva entre progresividad y moral tributaria.La moral tributaria está influenciada por el trato fiscal que recibe el contribuyente de acuerdo con su condición económica. La decisión de contribuir con los impuestos depende del control fiscal y las sanciones por el incumplimiento en el pago de los tributos, lo que determina el grado de cumplimiento tributario.La posibilidad de que un contribuyente acepte las cargas tributarias, depende de que otros, que también están obligados a hacerlo cumplan con sus obligaciones fiscales, porque de lo contrario se allana el camino hacia la evasión. De ahí que sea moralmente inaceptable que quien obtenga grandes beneficios económicos no pague los impuestos en su justa proporción, afectando negativamente a quienes si lo hacen incluso percibiendo menos utilidades en su actividad económica.

La inequidad tributaria tiene que ver con lo que es justo o injusto en la manera como se recaudan los impuestos. Ya que si hay equidad se persuade a los sujetos de pagar impuestos, pero si no la hay los disuade a hacerlo. De ahí que exista una relación positiva entre progresividad y moral tributaria.La moral tributaria está influenciada por el trato fiscal que recibe el contribuyente de acuerdo con su condición económica. La decisión de contribuir con los impuestos depende del control fiscal y las sanciones por el incumplimiento en el pago de los tributos, lo que determina el grado de cumplimiento tributario.La posibilidad de que un contribuyente acepte las cargas tributarias, depende de que otros, que también están obligados a hacerlo cumplan con sus obligaciones fiscales, porque de lo contrario se allana el camino hacia la evasión. De ahí que sea moralmente inaceptable que quien obtenga grandes beneficios económicos no pague los impuestos en su justa proporción, afectando negativamente a quienes si lo hacen incluso percibiendo menos utilidades en su actividad económica.


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Product Details
  • ISBN-13: 9786203588606
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Editorial Academica Espanola
  • Height: 229 mm
  • No of Pages: 128
  • Spine Width: 8 mm
  • Width: 152 mm
  • ISBN-10: 6203588601
  • Publisher Date: 24 May 2021
  • Binding: Paperback
  • Language: Spanish
  • Returnable: N
  • Weight: 199 gr


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