{"id":680,"date":"2021-04-27T07:57:45","date_gmt":"2021-04-27T07:57:45","guid":{"rendered":"https:\/\/enorcerna.com\/wiki\/what-is\/tax-evasion\/"},"modified":"2021-04-27T07:57:45","modified_gmt":"2021-04-27T07:57:45","slug":"tax-evasion","status":"publish","type":"post","link":"https:\/\/enorcerna.com\/wiki\/what-is\/tax-evasion\/","title":{"rendered":"Tax evasion"},"content":{"rendered":"
\n

What is tax evasion?<\/h2>\n

Tax, tax or tax evasion is the action of an individual or company of evade the commitment to pay an obligation imposed by the State<\/strong>. This is considered a crime<\/strong>.<\/p>\n

Tax fraud occurs when personal assets are not declared or income is hidden from the State, evading the corresponding payment of taxes.<\/p>\n

Another way to commit tax crime is declare a higher value<\/strong> in those concepts that are tax deductible.<\/p>\n

Causes of tax evasion<\/h2>\n

There are several reasons that lead to commit these criminal acts by individuals and companies. In several countries a similar behavior is observed that only varies in the degree of incidence, that is to say that a cause of evasion can hold the first place in one country and the second in another.<\/p>\n

    \n
  • Tax awareness or culture<\/strong>: Mainly in Latin American countries, the distrust of citizens regarding the management of resources by the State means that taxpayers do not have a tax culture, through which they feel that paying their taxes contributes to the State boost your public policies.<\/li>\n
  • Tax or fiscal pressure:<\/strong> It is the percentage of the total income that individuals and companies contribute to the State during an accounting year. Then, the impact that this amount has on the total GDP of a country is verified. For example, during 2018, the tax burden in France was 48.2% on its GDP, while in Germany and Spain it was 41.3% and 35.2% respectively.<\/li>\n
  • Inequity<\/strong>: it happens when taxpayers who pay their taxes month after month observe that they receive the same service or treatment from the State as those who do not. Sometimes discounts are even granted to tax debtors who adhere to a payment moratorium, allowing them to pay less than the taxpayer who correctly paid their taxes.<\/li>\n
  • Minimum penalties for non-compliance<\/strong>: Despite the fact that evasion is a crime, in several countries the crime is not punished. On the contrary, moratoriums and blanks are sometimes granted, making the permanent regulation regime the norm, when it should be the exception.<\/li>\n<\/ul>\n

    Examples of tax evasion<\/h2>\n

    The following are some examples of tax avoidance behavior:<\/p>\n

      \n
    • Concealment of assets<\/strong>: when the individual or company does not inform in their annual affidavit those assets that are their property, to avoid the payment of the corresponding tax.<\/li>\n
    • Unreported income<\/strong>: those cash receipts for the payment of goods or services, of which the corresponding tax receipt has not been issued, also constitute a criminal act.<\/li>\n
    • Overvaluation of property assets<\/strong>: There is a series of acquisitions of goods (industrial promotion) that are tax deductible. In this way, declaring a higher purchase value can generate a greater tax discharge in favor of the taxpayer and to the detriment of the treasury.<\/li>\n<\/ul>\n\n\n\n\n\n
      Bibliography:<\/th>\n<\/tr>\n<\/thead>\n
      \n
        \n
      • Covadonga Mallada Fern\u00e1ndez (2012, 1st Edition). Money laundering and tax evasion<\/em>. Mexico: Lex Nova.<\/li>\n
      • Horacio N\u00fa\u00f1ez Mi\u00f1ana (1994, 2nd Edition). Public finances. ASAP<\/em>. Argentina: Macchi Editions.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\n\n
        \n \n
        \n \n
        \n
        \n \n\n
        <\/div>\n <\/div>\n
        \n \n\n
        <\/div>\n <\/div>\n
        \n \n\n
        <\/div>\n <\/div>\n
        \n \n\n
        <\/div>\n <\/div>\n
        \n \n\n
        <\/div>\n <\/div>\n <\/div>\n \n
        \n
        \n \n\n
        <\/div>\n <\/div>\n
        \n \n\n
        <\/div>\n <\/div>\n
        \n \n\n
        <\/div>\n <\/div>\n
        \n \n\n
        <\/div>\n <\/div>\n
        \n \n\n
        <\/div>\n <\/div>\n <\/div>\n<\/div>\n \n\n
        \n Rate this post<\/span>\n <\/div>\n <\/div>\n","protected":false},"excerpt":{"rendered":"

        What is tax evasion? Tax, tax or tax evasion is the action…<\/p>\n","protected":false},"author":1,"featured_media":681,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-680","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-what-is"],"_links":{"self":[{"href":"https:\/\/enorcerna.com\/wiki\/wp-json\/wp\/v2\/posts\/680","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/enorcerna.com\/wiki\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/enorcerna.com\/wiki\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/enorcerna.com\/wiki\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/enorcerna.com\/wiki\/wp-json\/wp\/v2\/comments?post=680"}],"version-history":[{"count":0,"href":"https:\/\/enorcerna.com\/wiki\/wp-json\/wp\/v2\/posts\/680\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/enorcerna.com\/wiki\/wp-json\/wp\/v2\/media\/681"}],"wp:attachment":[{"href":"https:\/\/enorcerna.com\/wiki\/wp-json\/wp\/v2\/media?parent=680"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/enorcerna.com\/wiki\/wp-json\/wp\/v2\/categories?post=680"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/enorcerna.com\/wiki\/wp-json\/wp\/v2\/tags?post=680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}