FRAUDE Y ELUSIÓN FISCAL EN IRPF: ANÁLISIS DE CASOS PRÁCTICOS
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2021-05-19
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Jaén: Universidad de Jaén
Resumen
El tema abordado en este trabajo consiste en el análisis de cuáles son las
implicaciones de que grandes masas patrimoniales dejen de tributar
correctamente en el Impuesto sobre la Renta de las Personas Físicas. De
esta manera, para poder llevar a cabo la realización de este estudio, he
analizado la importancia en la recaudación que tiene este tributo en
relación con el resto de impuestos encuadrados en el sistema tributario
español, posteriormente he hecho uso de la metodología cuantitativa,
aportando datos numéricos sobre las cantidades que grandes fortunas han
defraudado o eludido a lo largo de los últimos años, para finalmente, en
un cuadro a modo resumen, mostrar la cantidad total que se ha dejado de
percibir en las arcas públicas a causa de dichos contribuyentes.
The subject addressed in this paper consists of analyzing the implications of the fact that high income inviduals fail to pay taxes correctly in the Personal Income Tax. Thus, in order to carry out this study, I have analyzed the importance of this tax in relation to the other taxes included in the Spanish tax system, then I have made use of the quantitative methodology, providing numerical data on the amounts that large fortunes have defrauded or avoided in recent years, to finally, in a summary table, show the total amount that has not been received in the public coffers because of these taxpayers.
The subject addressed in this paper consists of analyzing the implications of the fact that high income inviduals fail to pay taxes correctly in the Personal Income Tax. Thus, in order to carry out this study, I have analyzed the importance of this tax in relation to the other taxes included in the Spanish tax system, then I have made use of the quantitative methodology, providing numerical data on the amounts that large fortunes have defrauded or avoided in recent years, to finally, in a summary table, show the total amount that has not been received in the public coffers because of these taxpayers.