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Planes integrales para la prevención y corrección del fraude fiscal

  • Banco Interamericano de Desarrollo (BID)
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    La lucha contra el fraude fiscal se ha convertido en uno de los objetivos estratégicos fundamentales de las administraciones tributarias tanto por razones éticas, ya que la eficacia está en íntima relación con la aplicación efectiva del principio de justicia tributaria, como económicas, pues el fraude compromete la suficiencia de los recursos públicos y la propia estabilidad de los sistemas económicos. La guía desarrolla en los tres primeros capítulos los aspectos teóricos, de entorno y procedimentales de los PIF (instrumentos de prevención e investigación de fraudes), sintetizando en el capítulo cuarto, a través de un conjunto de ejemplos representativos, las "mejores prácticas" en la materia. Dado que la referencia general a la planificación quedaría en un nivel excesivamente teórico, se ha optado por incluir un capítulo final que desciende más en la exposición de materias normalmente contempladas en los PIF.

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    File URL: http://www.iadb.org/document.cfm?pubDetail=1&id=2098351
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    Paper provided by Inter-American Development Bank in its series IDB Publications (Working Papers) with number 24978.

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    Date of creation: Aug 2009
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    Handle: RePEc:idb:brikps:24978
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