Valoración de medios de prueba en la determinación de operaciones no reales y la afectación al principio de capacidad contributiva
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Date
2019
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Publisher
Universidad Nacional de Trujillo
Abstract
La presente investigación está referida a determinar si la valoración de los medios de prueba en la determinación de las operaciones no reales por parte de la Administración Tributaria es correcto y cómo es que dicha valoración afecta al principio de capacidad contributiva. Este trabajo se llevara a cabo mediante el método descriptivo y explicativo. La información recopilada y utilizada son de fuentes bibliográficas, legales, tributarias y judiciales, tanto nacionales como extranjeras. El análisis de dicha información así como de los casos más resaltantes presentados en nuestro país vinculados al tema a tratar ante el Tribunal Fiscal, es de ayuda para arribar a una conclusión más acertada. Así mismo, se utilizó como apoyo entrevistas a especialistas en el tema a desarrollar. Se llegó a la conclusión de que la valoración incorrecta de los medios de prueba por parte de la Administración Tributaria afecta de manera directa el principio de capacidad contributiva, esto debido a que si una empresa incurre en un costo y/o gasto destinado para el giro o desarrollo de sus actividades, y luego este es desconocido por la Administración Tributaria, concluyendo de que es una operación no real o ficticia porque el contribuyente no cumplió con presentar el mínimo de documentación sustentatoria que satisfaga sus expectativas, afecta la capacidad contributiva del ente jurídico, debiendo este tributar en exceso, ya que al desconocerle el gasto, la base de cálculo de sus ingresos aumentarían, y por lo tanto le corresponde pagar más de lo que había determinado en un inicio.
ABSTRACT This investigation is concerned with determining whether the assessment of the means of proof in the determination of non-real transactions by the tax administration is correct and how such assessment affects the principle of taxable capacity. This work will be carried out using the descriptive and explanatory method. The information collected and used are from bibliographic, legal, tax and judicial sources, both national and foreign. The analysis of this information as well as the most outstanding cases presented in our country related to the subject to be dealt with before the Tax Court, is helpful in reaching a more accurate conclusion. Likewise, interviews with specialists on the subject to be developed were used as support. It was concluded that the incorrect assessment of the means of proof by the tax administration would directly affect the principle of taxable capacity, this because if a company incurs a cost and / or expense destined for the business or development of its activities, and then this is unknown by the tax administration, concluding that it is a non-real or fictitious operation because the taxpayer did not comply with presenting the minimum supporting documentation that meets their expectations, affects the taxable capacity of the legal entity this is due to be taxed in excess, since by ignoring the expense, the calculation basis of their income would increase, and therefore it is their responsibility to pay more than what they had initially determined.
ABSTRACT This investigation is concerned with determining whether the assessment of the means of proof in the determination of non-real transactions by the tax administration is correct and how such assessment affects the principle of taxable capacity. This work will be carried out using the descriptive and explanatory method. The information collected and used are from bibliographic, legal, tax and judicial sources, both national and foreign. The analysis of this information as well as the most outstanding cases presented in our country related to the subject to be dealt with before the Tax Court, is helpful in reaching a more accurate conclusion. Likewise, interviews with specialists on the subject to be developed were used as support. It was concluded that the incorrect assessment of the means of proof by the tax administration would directly affect the principle of taxable capacity, this because if a company incurs a cost and / or expense destined for the business or development of its activities, and then this is unknown by the tax administration, concluding that it is a non-real or fictitious operation because the taxpayer did not comply with presenting the minimum supporting documentation that meets their expectations, affects the taxable capacity of the legal entity this is due to be taxed in excess, since by ignoring the expense, the calculation basis of their income would increase, and therefore it is their responsibility to pay more than what they had initially determined.
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Keywords
Administración tributaria, Capacidad contributiva, Materia tributaria