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Fiscalización y determinación tributaria. ¿Amerita su revisión?

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  • Vega, Gerardo Enrique

Abstract

El presente trabajo parte de la hipótesis enunciada en el siguiente primer interrogante: ¿Los procesos de fiscalización y determinación de oficio, ameritan revisión? Esta pregunta deriva en interrogantes que indican alternativas a analizar a los efectos de determinar una propuesta adecuada tratando de superar el actual proceso vigente. ¿El proceso penal tributario se supone integrado por un procedimiento administrativo y un proceso penal? ¿el proceso penal tributario pasó a ser un proceso complejo administrativo - penal tributario?. Pretender responder los interrogantes originario y derivados enunciados; significó incursionar por diferentes argumentos mentados, donde se han contemplado, antecedentes históricos; evolución de los derechos y garantías del hombre; realidad de contexto (político, social y económico); estructura jurídica, entendida esta como comprensiva de valores, principios y normas (constitucionales y emergentes de los tratados internacionales); un espectro de derechos, y su incidencia en materia tributaria; los principios procesales; las pautas que rigen la política tributaria, tanto en su aspecto económico, como de gestión; las particularidades procesales tributarias administrativas y tributarias penales. En suma se ha tratado de observar, apreciar y expresar una visión global, que permita entender las causas, puntualizar el problema, y acercarse a una solución razonable y fundada.

Suggested Citation

  • Vega, Gerardo Enrique, 2012. "Fiscalización y determinación tributaria. ¿Amerita su revisión?," Nülan. Deposited Documents 1886, Universidad Nacional de Mar del Plata, Facultad de Ciencias Económicas y Sociales, Centro de Documentación.
  • Handle: RePEc:nmp:nuland:1886
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    File URL: http://nulan.mdp.edu.ar/1886/1/vega_ge_2012.pdf
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    References listed on IDEAS

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    1. David Smallbone & Friederike Welter & Artem Voytovich & Igor Egorov, 2008. "Government and entrepreneurship in transition economies: the case of small firms in business services in Ukraine," The Service Industries Journal, Taylor & Francis Journals, vol. 30(5), pages 655-670, May.
    2. Maria Abreu & Vadim Grinevich & Michael Kitson & Maria Savona, 2008. "Policies to enhance the ‘hidden innovation’ in services: evidence and lessons from the UK," The Service Industries Journal, Taylor & Francis Journals, vol. 30(1), pages 99-118, May.
    3. Luis Rubalcaba & Jorge Gallego & Pim Den Hertog, 2009. "The case of market and system failures in services innovation," The Service Industries Journal, Taylor & Francis Journals, vol. 30(4), pages 549-566, May.
    4. Arribas Fernández Iván & Vila Gisbert José E., 2010. "Guanxi Management in Chinese Entrepreneurs: a Network Approach," Working Papers 20103, Fundacion BBVA / BBVA Foundation.
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    Keywords

    Fiscalización; Determinación de Oficio;

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