The Law “principle of tax innocence” that sanctioned them Senate of the Nation reveals a paradigm shift in the relationship between Treasury and taxpayers and its end Fiscal panopticismthe controlling state that constantly monitors the taxpayer and invades his privacy, assuming that he is dealing with a tax evader.
The legend says so Panoptes is the middle name of a monster from Greek mythology Argos Panoptes. He was so called because he had a hundred eyes in his head and all over his body, which allowed him to see anything and at any time.
As the story continues, it takes us to an architectural design designed by the British Jeremy Bentham Late 18th century for a prison, which has also become a metaphor for social control and surveillance. The Panopticon consists of a circular structure with cells arranged around the central watchtower, from where a guard can observe all prisoners day and night without being seen.
The relationship between the Treasury and the taxpayer was one of power rather than legal
In recent decades, a similarity can be drawn between the watchman who sees everything from the panopticon at any time and the ARK that, like that Argos PanoptesI could look at everything all the time.
The relationship between the Treasury and the taxpayer was one of power rather than legal. The Ministry of Finance is aware of the taxpayer’s privacy in detail and uses the presumptions contained in the Tax Procedure Law to assume that it is someone who has broken the law and not paid taxes correctly, unless the taxpayer proves the opposite.
The Law This, among other things, is sanctioned Simplified income tax declaration systemwhich guarantees the taxpayer the right not to provide information on his consumption and asset changes and to declare only on the basis of his accounting and deductible expenses. In addition, you will receive a “tax cap” for the previous tax-free periods if ARK does not object to his statement and limits the use of the assumptions he makes Tax procedural law.
The sanctioned law guarantees the right not to provide information on changes in consumption and assets and to declare only on the basis of settlements and deductible costs.
Therefore, if the measures are implemented ARK Last May it abolished several information systems and updated the thresholds at which others must be complied with, as well as this new law that sanctioned it senateit seems that we would be facing a transition from a system of Fiscal panopticismwhere every movement was recorded, to a sniper logic that more precisely selects who the participants of interest really are Tax administration.
With the new regime being born, it seems that the prejudice of the Ministry of Finance towards the taxpayer. He will no longer be treated as a backstabber. ARK It leaves the panopticon from which it controls every single movement of the taxpayer, his personal spending, his consumption, his preferences, all the data of his economic privacy, which he has meticulously monitored in the past.
And to those who stick to it Simplified income tax declaration systemgives them a vote of confidence and encourages them to invest their undeclared dollars without tax consequences.
We see for the latter A change that aims to put aside the guilt principle with which all taxpayers have been treated for years and move to the innocence principle, in which the citizen is innocent until ARCA proves otherwise.
In summary, the end is the Fiscal panopticism and the primacy of the principle of innocence of those who adhere to it Simplified affidavit systemwhich undoubtedly means an improvement in the relationship between the Treasury and taxpayers.
The author is CEO of Lisicki Litvin & Abelovich
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