Analysis of the measures taken in favor of the decrease of the evasion taxation in Chile for the period 2014 – 2017
DOI:
https://doi.org/10.22370/riace.2018.7.1.1788Keywords:
Tax evasion, taxes, compliance indicatorsAbstract
Tax evasion is a frequent and well-known problem today. This is done through illicit and unethical acts, which causes the Treasury to collect less tax revenue than due, which induces the tax burden to rise for honest taxpayers.
The purpose of this investigation is to introduce the measures implemented by the Internal Revenue System (SII), for the 2014-2017 periods, in order to reduce national tax evasion.
This will be done through document analysis, through the Compliance Management Plans Tax issued by the auditing body for the mentioned period, Public Accounts and a letter issued by the Regional Director of Internal Revenue System of Valparaíso as a response, these being codified through the categories and subcategories of analysis in the software ATLAS TI.
Finally, the most frequent forms and figures of evasion have been identified, being one of them the emission of false invoices from taxpayers. The measures that were maintained over time to reduce the tax noncompliance are made under face-to-face and non-face-to-face actions. On the other hand, the effectiveness of these measures imposed through the TAGs, was evaluated through compliance indicators, where the highest performance was through tax audits
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