TAX COMPLIANCE, A SOLUTION TO THE CURRENT PROBLEM OF OPERATIONAL TAX RISKS.

Tax compliance is a necessary tool to be able to evaluate the possible tax risks of a company and, if necessary, design strategies through recommendations, try to avoid these contingencies in the near future. It is a process carried out by a professional called Compliance Officer who must have suffi...

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Auteur principal:	Said Pazos, Jesús Gerardo
Format:	Online
Langue:	spa
Publié:	UNIVERSIDAD DE SONORA 2023
Accès en ligne:	https://revistainvestigacionacademicasinfrontera.unison.mx/index.php/RDIASF/article/view/548
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spelling	oai:https:--revistainvestigacionacademicasinfrontera.unison.mx:article-5482023-05-30T18:30:18Z TAX COMPLIANCE, A SOLUTION TO THE CURRENT PROBLEM OF OPERATIONAL TAX RISKS. COMPLIANCE FISCAL, UNA SOLUCIÓN AL PROBLEMA ACTUAL DE RIESGOS FISCALES OPERATIVOS Said Pazos, Jesús Gerardo Tax compliance is a necessary tool to be able to evaluate the possible tax risks of a company and, if necessary, design strategies through recommendations, try to avoid these contingencies in the near future. It is a process carried out by a professional called Compliance Officer who must have sufficient technical and professional knowledge in tax matters, but especially that he has an ethical formation and values supported by a solid tax culture. This will serve to validate that operations carried out by a company are strictly in compliance with all the current legal and tax regulations. Compliance is a process based on a strategic planning scheme focused on all areas involved in tax matters: taxes, social security contributions, labor aspects, prevention of money laundering and terrorism financing and of course in criminal matters.Being an innovative tool, there is still a lot of ignorance in terms of its application and really unknowing what its advantages are. The present paper shows precisely these ideas under the scheme of a planning model designed to diagnose, prevent and correct companies’ activities in compliance with laws and combat their negative effects such as tax avoidance. El cumplimiento normativo tributario o compliance fiscal es una herramienta necesaria para poder evaluar los posibles riesgos fiscales de una empresa y, en su caso, diseñar las estrategias a través de recomendaciones, para tratar de evitar estas contingencias en un futuro próximo. Se trata de un proceso llevado a cabo por un profesionista denominado Oficial de Cumplimiento quien debe contar con los conocimientos técnicos y profesionales suficientes en materia fiscal, pero sobre todo que tenga con una formación ética y de valores apoyada en una sólida cultura tributaria. Esto servirá para validar que las operaciones que realice una empresa estén apegadas estrictamente a todas las normas legales y fiscales vigentes. El cumplimiento normativo tributario o compliance fiscal es una herramienta necesaria para poder evaluar los posibles riesgos fiscales de una empresa y, en su caso, diseñar las estrategias a través de recomendaciones, para tratar de evitar estas contingencias en un futuro próximo. Se trata de un proceso llevado a cabo por un profesionista denominado Oficial de Cumplimiento quien debe contar con los conocimientos técnicos y profesionales suficientes en materia fiscal, pero sobre todo que tenga con una formación ética y de valores apoyada en una sólida cultura tributaria. Esto servirá para validar que las operaciones que realice una empresa estén apegadas estrictamente a todas las normas legales y fiscales vigentes. Aspectos en materia laboral, Prevención de lavado de dinero y financiamiento al terrorismo y por supuesto en materia penal.Al ser una herramienta innovadora existe aún mucho desconocimiento en cuanto a su aplicación y en conocer realmente cuales son sus ventajas. El presente trabajo muestra precisamente estas ideas bajo el esquema de un modelo de planeación diseñado para diagnosticar, prevenir y corregir a las empresas en el cumplimiento de las leyes y combatir sus efectos negativos como puede ser la elusión y la evasión fiscal. UNIVERSIDAD DE SONORA 2023-05-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistainvestigacionacademicasinfrontera.unison.mx/index.php/RDIASF/article/view/548 10.46589/rdiasf.vi39.548 Revista de Investigación Académica Sin Frontera: División de Ciencias Económicas y Sociales; Núm. 39 (16): Enero-Junio 2023 2007-8870 10.46589/rdiasf.vi39 spa https://revistainvestigacionacademicasinfrontera.unison.mx/index.php/RDIASF/article/view/548/707 Derechos de autor 2023 https://creativecommons.org/licenses/by-nc-nd/4.0
institution	Revista de Investigación Académica sin Frontera
collection	OJS
language	spa
format	Online
author	Said Pazos, Jesús Gerardo
spellingShingle	Said Pazos, Jesús Gerardo TAX COMPLIANCE, A SOLUTION TO THE CURRENT PROBLEM OF OPERATIONAL TAX RISKS.
author_facet	Said Pazos, Jesús Gerardo
author_sort	Said Pazos, Jesús Gerardo
title	TAX COMPLIANCE, A SOLUTION TO THE CURRENT PROBLEM OF OPERATIONAL TAX RISKS.
title_short	TAX COMPLIANCE, A SOLUTION TO THE CURRENT PROBLEM OF OPERATIONAL TAX RISKS.
title_full	TAX COMPLIANCE, A SOLUTION TO THE CURRENT PROBLEM OF OPERATIONAL TAX RISKS.
title_fullStr	TAX COMPLIANCE, A SOLUTION TO THE CURRENT PROBLEM OF OPERATIONAL TAX RISKS.
title_full_unstemmed	TAX COMPLIANCE, A SOLUTION TO THE CURRENT PROBLEM OF OPERATIONAL TAX RISKS.
title_sort	tax compliance, a solution to the current problem of operational tax risks.
description	Tax compliance is a necessary tool to be able to evaluate the possible tax risks of a company and, if necessary, design strategies through recommendations, try to avoid these contingencies in the near future. It is a process carried out by a professional called Compliance Officer who must have sufficient technical and professional knowledge in tax matters, but especially that he has an ethical formation and values supported by a solid tax culture. This will serve to validate that operations carried out by a company are strictly in compliance with all the current legal and tax regulations. Compliance is a process based on a strategic planning scheme focused on all areas involved in tax matters: taxes, social security contributions, labor aspects, prevention of money laundering and terrorism financing and of course in criminal matters.Being an innovative tool, there is still a lot of ignorance in terms of its application and really unknowing what its advantages are. The present paper shows precisely these ideas under the scheme of a planning model designed to diagnose, prevent and correct companies’ activities in compliance with laws and combat their negative effects such as tax avoidance.
publisher	UNIVERSIDAD DE SONORA
publishDate	2023
url	https://revistainvestigacionacademicasinfrontera.unison.mx/index.php/RDIASF/article/view/548
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TAX COMPLIANCE, A SOLUTION TO THE CURRENT PROBLEM OF OPERATIONAL TAX RISKS.

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