Algunas reflexiones sobre la evasión fiscal en España y las medidas para combatirla

Abstract

With the global economic crisis at the beginning of this century is clear that something is not changing the perception of citizenship or international organizations on tax evasion, but the actual attitude of the national authorities themselves of the most powerful states and orb influential to the phenomenon of tax evasion and its main instrument, tax havens.
The circumvention of the constitutional duty of generality in sustaining public expenditures according to their economic capacity -plainly violates causing serious injury- the principles of fair competition and equality, as well as the revenue interest of the Treasury for satisfaction public expenditure. The reality of fraud wins Spain, so it does not seem that we all contribute to the maintenance of public expenditure, but rather only “almost all”.
The intensification of international pressure has increased in recent years exponentially shaping itself in developing agreements for sharing financial information. In particular, the OECD is a global model for automatic exchange of information, the final text could be operational in 2015 preparing.
It is known that the effectiveness in preventing and combating tax fraud require the adoption and ongoing review of multilateral and bilateral international cooperation measures. The international community is fully aware of this and hence the actions implemented by several international bodies of which the Kingdom of Spain is a party. So , highlight recent decisions taken by the Global Forum on Transparency Information Exchange in the fight against tax evasion , the initiatives of the Organization for Economic Cooperation and Development (OECD) to prevent loss of tax bases and tax offshoring benefits, the Plan of Action of the European Union to strengthen the fight against fraud and tax evasion; modification of bilateral agreements to avoid double taxation signed by the Kingdom of Spain for the sake of a greater European and international coordination for the exchange information, and finally, creating within the Office of the National Tax Agency of International Taxation.