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Cumplimiento cooperativo tributario y grandes empresas en España

Author

Listed:
  • Rafael Sanz Gómez

    (Universidad de Sevilla)

Abstract

Este artículo analiza los fundamentos jurídicos y la evolución del programa español de cumplimiento cooperativo, desde su introducción en la actualización del Plan de Prevención del Fraude de 2008 hasta la actualidad. Desarrolla su contenido a partir del estudio de las dos vertientes que presenta, multilateral (desarrollada en el Foro de Grandes Empresas) y bilateral (construida en torno al Código de Buenas Prácticas Tributarias). Sostiene que los programas de cumplimiento cooperativo se insertan en una transformación más general del Derecho administrativo, hacia un modelo basado en mayor grado en la participación, el consenso y la promoción indirecta de conductas.

Suggested Citation

  • Rafael Sanz Gómez, 2016. "Cumplimiento cooperativo tributario y grandes empresas en España," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 161(4), pages 209-238, December.
    • Handle: RePEc:hpe:crotri:y:2016:v:161:i:4:p:209-238
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    File URL: https://www.ief.es/vdocs/publicaciones/1/161.pdf#page=209
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    More about this item

    Keywords

    cumplimiento cooperativo; gestión de riesgos; derecho a una buena administración; soft law; conflictividad tributaria.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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