Cumplimiento cooperativo, gobernanza fiscal y derechos y garantías de los contribuyentes
Within the model of cooperative compliance with tax obligations, the aim is to determine whether, in the current configuration of Tax Governance, taxpayers' rights and guarantees take precedence over the obligations imposed on them, especially if we take into account the new obligations arising...
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| Formatua: | Artikulua |
| Hizkuntza: | Gaztelania |
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2022
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| Sarrera elektronikoa: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8719993 |
| Baliabidea: | Revista de educación y derecho = Education and law review, ISSN 2013-584X, Nº. 26 (Educación Fiscal y cumplimiento tributario voluntario (Tax compliance)), 2022 |
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Etiketa erantsi
Etiketarik gabe: Izan zaitez lehena erregistro honi etiketa jartzen
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dialnet-ar-18-ART0001565466
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dialnet
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Dialnet
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Dialnet AR
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Revista de educación y derecho = Education and law review, ISSN 2013-584X, Nº. 26 (Educación Fiscal y cumplimiento tributario voluntario (Tax compliance)), 2022
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Spanish
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| topic |
Cumplimiento cooperativo
obligaciones tributarias gobernanza fiscal derechos y garantías Cooperative compliance tax obligations tax governance rights and guarantees |
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Cumplimiento cooperativo
obligaciones tributarias gobernanza fiscal derechos y garantías Cooperative compliance tax obligations tax governance rights and guarantees Carrasco Parrilla, Pedro José Cumplimiento cooperativo, gobernanza fiscal y derechos y garantías de los contribuyentes |
| description |
Within the model of cooperative compliance with tax obligations, the aim is to determine whether, in the current configuration of Tax Governance, taxpayers' rights and guarantees take precedence over the obligations imposed on them, especially if we take into account the new obligations arising from the transposition of the DAC6 into Spanish legal system. In order to try to balance rights and obligations, within a cooperative relationship based on transparency and mutual trust, it would be desirable to arbitrate some mechanism that takes into account the effort made by taxpayers, introducing regulatory amendments that allow for the exclusion of fraud, or to incorporate certain incentives for entities that implement efficient models of cooperative compliance,a comparative law proposal being the French law that recognises the right to regularisation "in case of error", together with the proposal in 2022 of the Council for the Defence of Taxpayers on the incorporation of the "right to error" in the Spanish tax system. It also advocates strengthening the instruments for information and assistance to those obliged to communicate cross-border mechanisms subject to communication, especially in the case of responses to tax queries, prior assessment agreements or the necessary publication of interpretative guides, which will undoubtedly provide greater legal certainty by providing greater uniformity and transparency to the criteria for interpretation andapplication of the rule. Especially when, in a context in which the cooperative relationship is not based on the idea of a power relationship between the Administration and taxpayers but on mutual trust and transparency, this must also be shown on the side of the Administration, which, in addition to being transparent, must promote conflict prevention actions, together with assistance and collaboration.
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| format |
Article
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| author |
Carrasco Parrilla, Pedro José
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| author_facet |
Carrasco Parrilla, Pedro José
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| author_sort |
Carrasco Parrilla, Pedro José
|
| title |
Cumplimiento cooperativo, gobernanza fiscal y derechos y garantías de los contribuyentes
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| title_short |
Cumplimiento cooperativo, gobernanza fiscal y derechos y garantías de los contribuyentes
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| title_full |
Cumplimiento cooperativo, gobernanza fiscal y derechos y garantías de los contribuyentes
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| title_fullStr |
Cumplimiento cooperativo, gobernanza fiscal y derechos y garantías de los contribuyentes
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| title_full_unstemmed |
Cumplimiento cooperativo, gobernanza fiscal y derechos y garantías de los contribuyentes
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| title_sort |
cumplimiento cooperativo, gobernanza fiscal y derechos y garantías de los contribuyentes
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| publishDate |
2022
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| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=8719993
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| _version_ |
1754232871944454144
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| spelling |
dialnet-ar-18-ART00015654662023-01-04Cumplimiento cooperativo, gobernanza fiscal y derechos y garantías de los contribuyentesCarrasco Parrilla, Pedro JoséCumplimiento cooperativoobligaciones tributariasgobernanza fiscalderechos y garantíasCooperative compliancetax obligationstax governancerights and guaranteesWithin the model of cooperative compliance with tax obligations, the aim is to determine whether, in the current configuration of Tax Governance, taxpayers' rights and guarantees take precedence over the obligations imposed on them, especially if we take into account the new obligations arising from the transposition of the DAC6 into Spanish legal system. In order to try to balance rights and obligations, within a cooperative relationship based on transparency and mutual trust, it would be desirable to arbitrate some mechanism that takes into account the effort made by taxpayers, introducing regulatory amendments that allow for the exclusion of fraud, or to incorporate certain incentives for entities that implement efficient models of cooperative compliance,a comparative law proposal being the French law that recognises the right to regularisation "in case of error", together with the proposal in 2022 of the Council for the Defence of Taxpayers on the incorporation of the "right to error" in the Spanish tax system. It also advocates strengthening the instruments for information and assistance to those obliged to communicate cross-border mechanisms subject to communication, especially in the case of responses to tax queries, prior assessment agreements or the necessary publication of interpretative guides, which will undoubtedly provide greater legal certainty by providing greater uniformity and transparency to the criteria for interpretation andapplication of the rule. Especially when, in a context in which the cooperative relationship is not based on the idea of a power relationship between the Administration and taxpayers but on mutual trust and transparency, this must also be shown on the side of the Administration, which, in addition to being transparent, must promote conflict prevention actions, together with assistance and collaboration.Dentro del modelo de cumplimiento cooperativo de las obligaciones tributarias, se trata de determinar si en la actual configuración de la Gobernanza fiscal priman más los derechos y garantías de los contribuyentes frente a las obligaciones impuestas a los mismos, sobre todo si tenemos en cuenta las nuevas obligaciones derivadas de la transposición de la DAC6 en el ordenamiento jurídico español. En aras de intentar equilibrar los derechos y obligaciones, dentro de una relación cooperativa, basada en la transparencia y la confianza mutua, sería deseable arbitrar algún mecanismo que tenga en cuenta el esfuerzo de los obligados tributarios, introduciendo modificaciones normativas que permitan excluir el dolo, o incorporar ciertos incentivos a las entidades que implementen modelos eficientes de cumplimiento cooperativo, constituyendo una propuesta de derecho comparado la ley francesa que reconoce el derecho a la regularización “en caso de error”, junto con la propuesta en el año 2022 del Consejo para la Defensa del contribuyente sobre la incorporación del “derecho al error” en el ordenamiento tributario español. También se aboga por reforzar los instrumentos de información y asistencia a los obligados a comunicar los mecanismos transfronterizos sujetos a comunicación, sobre todo en el caso de las respuestas a consultas tributarias, acuerdos previos de valoración o la necesaria publicación de guías interpretativas, que otorgarán sin duda una mayor seguridad jurídica al dotar de una mayor uniformidad y transparencia a los criterios de interpretación y aplicación de la norma. Máxime cuando, en un contexto en el que la relación cooperativa no está basada en la idea de relación de poder entre Administración y obligados tributarios sino en la confianza mutua y la transparencia, ésta debe manifestarse también por el lado de la Administración, que además de transparente, debe fomentar las actuaciones preventivas de la conflictividad, junto con labores de asistencia y colaboración.2022text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=8719993(Revista) ISSN 2013-584XRevista de educación y derecho = Education and law review, ISSN 2013-584X, Nº. 26 (Educación Fiscal y cumplimiento tributario voluntario (Tax compliance)), 2022spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. 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