During January the website of the Ministry of Finance included the report on the “Evaluation of the effects of the anti-tax fraud law” within general information on CURRENT EVENTS and framed within the information on “Actions by the Ministry of Finance and Civil Service in relation the Recovery, Transformation and Resilience Plan (P.R.T.R)”.
In order to draw up this report, the Secretariat of State for Finance once again requested, as in 2022 when drafting the “interim evaluation” report, the collaboration, together with other entities, of Fundación Impuestos y Competitividad.
The novelty in this case was that together with the monitoring of the measures adopted under Law 11/2021 on “measures to prevent and combat tax fraud”, the Foundation was asked to make contributions and suggestions on those measures which could have an impact on the improvement of compliance and the prevention of tax fraud.
In light of the opportunity which the Tax Administration’s invitation offered, the essential aspect of the reply given by the Foundation is that it considers it necessary to change the current approach to tax fraud – adopted through successive laws with a wide variety of coercive measures, penalties or increased tax obligations-and commit to changing that perspective and move towards rules that seek those solutions that encourage and facilitate voluntary compliance by the taxpayer, enabling the prevention of tax fraud instead of aiming to bring in measures to combat it once it has already occurred.
This approach makes it particularly interesting to share this news with our followers and contacts, trusting that the collaboration of Fundación Impuestos and Competitividad contributes to the attainment of the general interest objectives that are linked to the P.R.T.R and specifically, the commitment to strengthen the measures which encourage voluntary compliance with tax obligations.