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Compliance fiscal y responsabilidad por ilícitos tributarios

Author

Listed:
  • Yolanda Martínez Muñoz

    (Universidad de Alicante)

Abstract

La norma UNE 19602 sobre sistemas de gestión de compliance tributario constituye un elemento esencial de fomento de una verdadera cultura de cumplimiento tributario. El diseño e implantación de un modelo de prevención de riesgos fiscales por las organizaciones supone la aceptación de una relación más transparente y cooperativa con la Administración tributaria. De este modo, la diligencia demostrada en el cumplimiento de las obligaciones tributarias, y acreditada por la implantación de un modelo de compliance fiscal, evidencia la ausencia de culpabilidad del obligado tributario, justificando la exclusión de responsabilidad en el ámbito administrativo. La buena fe del contribuyente, que apuesta por el cumplimiento de las normas fiscales, debería significar la exoneración de su responsabilidad por ausencia de culpabilidad.

Suggested Citation

  • Yolanda Martínez Muñoz, 2021. "Compliance fiscal y responsabilidad por ilícitos tributarios," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 179(2), pages 35-62, June.
    • Handle: RePEc:hpe:crotri:y:2021:v:179:i:2:p:35-62
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    More about this item

    Keywords

    cumplimiento cooperativo; compliance tributario; exclusión de responsabilidad; diligencia necesaria; buena fe;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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