In the fight against tax evasion, the state could create more tax dodgers, and that's because the law combating tax evasion can not be changed without as it appears and a reward system for taxpayers good payers who years in a row and have State taxes paid scrupulously.
If there is a reward system for good payers, with the introduction of the tax amnesty likely to arise moral hazard. Those who have paid taxes for years for fear of repercussions might turn against the law if they see that fraudsters are easily forgiven state.
Combating tax evasion must continue
Combating tax evasion must continue, and the authorities must make great efforts to catch those who steal taxpayer money owed the state. A big problem, however, is to establish very exactly to where and when you are in debt to the state. Another dilemma is to determine what action is human error in applying the tax law and how is intent to defraud when hundreds of legislative changes annually when three people read the same theme regulatory and understand three different things.
In addition, the moment is not appropriate. A Government that will not be in operation only two weeks should not discuss this law, which requires public consultation, public information, the opinion taxpayers.
According estimătrilor analysts now speak of tens of thousands of evaders that could fall under the amended law. It may be less than 100,000 such cases, but we have seen how the law treats those who now have ongoing cases and those who would take. A clarification needs to be made here. There are too many things that need clarification to be resolved in a short time.
At the same time we note that the current version of the law tax evasion, after an amendment in 2013, is very broad provisions on potential offenders. By the year 2013 economic culture usual one knew a ceiling of 100,000 euros. Basically, it kinda knew that if anyone was wrong until a ceiling of 100,000 euros remains at large even if you pay interest and late payment penalties. After this date no longer such a ceiling and any taxpayer who is not very careful with accounting papers could be charged with tax evasion even if he did not it occur to steal any euro.
How to fight against tax evasion
A true bill to combat tax evasion, however, should focus on prevention and accountability. I refer to both the taxpayers should not have ever considered unpaid taxes and to secure accountability of public authorities. I mean that there are several provisions of the Fiscal Code or Tax Procedure Code which authorize inspection teams to restate a transaction.
An inspection team comes and says that the expenditure was not made for business purposes for which you had no right to deduct VAT on expenditure and no. In addition to taxes Established inspection team do a criminal complaint for tax evasion. Obviously, after the prosecution and court battles prove your innocence. Then the question - what responsibility have all these people who made such complaints? What responsibility have inspection teams which were abolished papers? Because if they had the same responsibility as taxpayers who controls them and knew that they pay for mistakes made when such situations would not occur.
In essence, he wants a law to combat tax evasion and to focus on recovery of damages, ie to be closer to the "straightening sinner" than "burning of infidels". I would love to see that huge losses have been recovered from various transactions made before seeing the shackles of any convictions. Obviously disapproving public deed tax evasion, faster believe that the state and any honest taxpayer would be richer for injury state is recovered and if not we see people "host" all the taxpayer money.
