Evasión y elusión tributaria entre la legalidad y la injusticia

Abstract

Abstract: The purpose of this work is to analyze tax evasion and avoidance, in order to determine its relationship between tax illegality and injustice, which can be established through a bibliographic research, and in this way to determine certain factors that make the taxpayer avoid his responsibility with the treasury. It will also be possible to define some of the factors by which the taxpayer evades the payment of taxes, generally being: the scarce tax culture, perception of the destination of State resources and the low risk to be detected, thus increasing the tax gap. Resulting in damage to the income of the State; each time the taxpayer looks for different mechanisms that manage to avoid the total or partial payment of their tax obligations, without observing that the consequences of said evasion can harm the same taxpayer; Since the State needs to seek another form of tax collection, the same one that is generally an increase or creation of taxes, this in turn harms more to the taxpayer who honestly complies with his obligations.