La responsabilidad tributaria del asesor fiscal

Abstract

The tax advisor, despite its lack of regulatory, plays an important role in the tax planning of the taxpayers. Their professional skills can be used to promote an aggressive tax planning. The tax administration uses strategies to respond directly to tax intermediary risk and in particular to protect the integrity of the tax system, reassuring the majority of taxpayers and tax advisors that the tax administration is capable of responding to risk and that the tax system is administered fairly. These strategies have an effect on tax intermediary behaviour in that they reduce the demand for aggressive tax planning and therefore dissuade the development and promotion of such schemes.