Sanctioning power of the tax administration
Keywords:
Tax year, social model of law, Principles of sanctioning authority, administrative offenses, legislative delegationAbstract
During the investigation it appears, it sets the power conferred upon the State in the tax year, referring to the punitive power which holds it against violations that taxpayers make tax law.
In the same vein, I intend to present some legal deficiencies presented by the tax legislation by delegating legislative powers to the tax authorities to complement existing legal deficiencies in the tax rule in order to achieve compliance by taxpayers in tax obligations.
DOI: http://dx.doi.org/10.5377/derecho.v0i14.1020
Revista de Derecho No.14 2010 pp.151-189
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