"¿Qué es el Tax Compliance?" - Rutas y Retos de Legalidad.

Name: "¿Qué es el Tax Compliance?" - Rutas y Retos de Legalidad.
Uploaded: 2020-09-19T15:00:04.000Z
Duration: 3 h 2 min 39 s

Introduction to the Program

The host introduces the program and welcomes viewers to their favorite show on legal challenges and compliance. They mention that the program aims to share knowledge and promote legal culture.

Program Introduction

The program is hosted by Dr. Sonia Venegas Álvarez, the Academic Secretary of the Faculty of Law at UNAM.

Juan Negrete, a friend of Dr. Venegas Álvarez, co-hosts the program.

The guest for this episode is Dr. César García Novoa, an expert in tax law and a professor at the University of Santiago de Compostela.

Dr. García Novoa has extensive experience as a lawyer, authoring numerous books and articles on tax law.

Topic Introduction - Tax Compliance

Dr. García Novoa introduces the topic of tax compliance and its importance in today's fiscal landscape.

Introduction to Tax Compliance

Tax compliance refers to protocols and measures implemented by companies to ensure good fiscal governance.

It emerged around 2009-2010 under the influence of organizations like OECD (Organization for Economic Cooperation and Development) and the European Union.

Compliance plays a crucial role in modern taxation, impacting relationships between taxpayers and tax authorities.

This discussion will focus on Spanish manifestations of compliance with related issues.

Scope of Tax Compliance

Dr. García Novoa explains that tax compliance primarily applies to businesses rather than individual taxpayers.

Focus on Business Tax Compliance

Tax compliance mainly concerns companies' fulfillment of their tax obligations.

It aims to provide legal certainty for businesses while enabling proactive control by tax authorities.

Compliance addresses cost reduction strategies traditionally employed by companies through lawful tax planning.

The focus is on mitigating tax costs and ensuring legal compliance for companies.

Compliance and Cost Reduction

Dr. García Novoa discusses the relationship between compliance and cost reduction strategies in businesses.

Compliance and Cost Reduction

Compliance aims to provide legal certainty to businesses, but it does not apply to individual taxpayers or those with salary income.

It focuses on companies that primarily generate income from capital or passive sources.

Traditional cost reduction strategies, such as lawful tax planning, are being reevaluated in light of compliance requirements.

Taxation is considered a direct cost for businesses, prompting them to seek ways to legally minimize their tax burdens.

These notes provide an overview of the transcript, highlighting key points related to the introduction of the program, the topic of tax compliance, its scope, and its relationship with cost reduction strategies.

The Importance of Compliance in Taxation

This section discusses the significance of compliance in taxation for businesses. It highlights the direct and indirect costs associated with tax obligations, such as financial burdens and administrative responsibilities. The predictability of legal consequences is emphasized as crucial for entrepreneurship and fair competition.

Compliance in Taxation

Compliance in taxation refers to the protocols and measures implemented by businesses to ensure adherence to tax laws and prevent fiscal risks.

The concept of compliance emerged as a response to the financial crisis of 2008-2009, particularly within the banking sector.

Responsibility social corporativa (corporate social responsibility) has been discussed since the 1980s, but its application intensified during the financial crisis.

Small and medium-sized enterprises (SMEs) have been somewhat overlooked in discussions on corporate responsibility.

Previously, companies were primarily expected to comply with laws to justify their legitimacy and profitability.

In an economy based on liberal principles, companies were allowed to engage in tax planning within legal boundaries.

Origins of Fiscal Compliance

This section explores the origins of fiscal compliance for businesses. It traces back to recent times, specifically after the 2008-2009 financial crisis. The need for stronger regulations arose from the impact of this crisis on the financial sector.

Origins After Financial Crisis

The fiscal compliance movement gained momentum after the 2008-2009 financial crisis triggered by Lehman Brothers' bankruptcy.

This crisis had a significant impact on both its origin and consequences within the financial sector.

Corporate social responsibility discussions intensified during this period, particularly among banks and finance-related companies.

Responsabilidad Social Corporativa (Corporate Social Responsibility)

This section delves into the concept of corporate social responsibility and its relevance to fiscal compliance. It highlights the understanding that companies, especially larger ones, have a responsibility beyond legal compliance.

Corporate Social Responsibility

Corporate social responsibility refers to the ethical and social obligations of companies.

This concept has been more commonly associated with larger corporations rather than small and medium-sized enterprises (SMEs).

The focus on corporate social responsibility has somewhat overshadowed discussions on fiscal compliance for SMEs.

Compliance in Small and Medium-Sized Enterprises (SMEs)

This section addresses the role of small and medium-sized enterprises (SMEs) in fiscal compliance. It emphasizes the importance of considering these businesses within the context of corporate social responsibility and tax planning.

Importance of SME Compliance

While discussions on corporate social responsibility have primarily focused on larger corporations, it is crucial to consider SMEs as well.

The significance of SME compliance has been somewhat neglected throughout this process.

Previously, companies were expected to comply with laws to justify their legitimacy and profitability.

Tax Planning Within Legal Boundaries

This section discusses tax planning within legal boundaries. It explains how businesses can reduce their tax payments without violating any laws or engaging in tax evasion.

Tax Planning Principles

In an economy based on liberal principles, companies were allowed to engage in tax planning within legal boundaries.

Businesses had the right to maximize their profits by reducing their tax costs as long as they respected tax laws.

The concept of "illusion" was questioned during this period, as reducing tax payments through legal means was considered acceptable.

Timestamps are approximate and may vary slightly depending on the source video.

The Evolution of State and Corporate Responsibilities

In this section, the speaker discusses the evolution of state and corporate responsibilities, particularly in relation to taxation and social interests.

State Responsibilities in a Social State

In the 1960s and 1970s, constitutions such as Germany's "Basic Law" defined states as social and democratic entities.

Social states prioritize both private interests (such as maximizing profit) and general interests protected by the legal system.

The welfare state concept emerged, with constitutional protection for social rights and obligations for all economic actors to respect them.

Companies are required to maximize profit while also respecting labor rights, community rights, and contributing through taxes.

Corporate Social Responsibility (CSR)

CSR gained prominence in the 1980s as a third stage of state development.

The concept of stakeholders emerged, recognizing that companies have multiple interested parties beyond just shareholders.

Stakeholders include owners/shareholders, managers/administrators, workers, society at large, NGOs, charities, etc.

Companies have a responsibility to act ethically and promote behaviors that benefit all stakeholders beyond legal requirements.

Objectives of CSR

CSR aims to satisfy various social objectives such as non-discrimination, environmental protection, combating climate change,

promoting certain cultural values (e.g., entrepreneurship), peace-building efforts, etc.

These objectives may not be explicitly stated in laws but are expected from companies through their actions.

Ethical Behaviors and Benefits

Beyond addressing worker-related issues like education or healthcare benefits,

companies should exhibit ethical behaviors that align with societal expectations.

Ethical Behaviors & Benefits within CSR

This section focuses on specific ethical behaviors expected from companies within the framework of CSR.

Ethical Behaviors for Workers

Companies should invest in worker training, education, and healthcare.

Providing scholarships or assistance for workers' children's education is also encouraged.

Offering healthcare coverage and contributing to social security plans for employees' retirement are important.

Stakeholders Beyond Workers

CSR extends beyond workers to include shareholders, administrators, consumers, and society as a whole.

Consumers expect companies to uphold quality standards that protect their health and well-being.

Other societal objectives like non-discrimination, environmental protection, and cultural promotion are also part of CSR.

Promoting Societal Interests

Companies have a responsibility to contribute to the satisfaction of societal interests through their activities.

These interests may not be explicitly defined by laws but can be achieved through concrete actions taken by companies.

Conclusion

The transcript discusses the evolution of state responsibilities from prioritizing private interests to incorporating social interests. It introduces the concept of corporate social responsibility (CSR) where companies are expected to go beyond legal requirements and act ethically towards various stakeholders. Ethical behaviors include investing in worker development, promoting societal objectives such as environmental protection and cultural values, and satisfying consumer expectations.

The Objective of Corporate Social Responsibility

This section discusses the objective of corporate social responsibility (CSR) and its focus on maximizing economic benefits for company owners and shareholders. It also highlights the legal obligations of companies towards workers and society.

The Economic Objective of CSR

CSR aims to maximize economic benefits for company owners and shareholders.

Companies are legally bound to fulfill certain obligations towards workers as defined by the law.

Similarly, there are specific obligations towards society as well, outlined in legal regulations.

Socially Desirable Behaviors

CSR promotes socially desirable behaviors that are not legally mandated but are considered morally good.

These behaviors may include collaboration with organizations promoting disability inclusion or environmental conservation.

While not legally enforceable, these behaviors can be pursued through internal codes or protocols.

Good Corporate Governance

Good corporate governance involves pursuing socially desirable goals through behavior that aligns with societal expectations.

Non-compliance with such goals does not typically result in legal sanctions like non-compliance with legal requirements.

Collaboration with entities promoting social causes contributes to CSR objectives.

Reputational Costs

Failure to pursue socially desirable behaviors can lead to reputational costs for companies.

Negative public perception due to lack of CSR efforts can harm a company's reputation and potentially lead to loss of customers.

Moral Basis and Reputational Costs

This section explores the moral basis of corporate social responsibility (CSR) and the importance of reputational costs associated with non-compliance.

Moral Basis of CSR

CSR is guided by moral principles rather than solely relying on legal requirements.

Companies are expected to pursue certain objectives based on moral values, similar to Kantian ethics where behavior is driven by a sense of duty rather than personal gain.

Reputational Costs

Non-compliance with socially desirable behaviors can result in reputational costs for companies.

The concept of "coste reputacional" refers to the negative impact on a company's reputation due to failure in pursuing socially desirable goals.

Reputational costs are significant in today's society and can be quantified economically.

Impact of Social Media

Social media plays a crucial role in amplifying and spreading information about a company's actions.

Negative publicity, such as sexist advertising, can quickly go viral on social media platforms, leading to public shaming and potential loss of customers.

Regulation and Self-regulation of CSR

This section discusses the regulation and self-regulation aspects of corporate social responsibility (CSR).

Regulation of CSR

Unlike legal requirements, morally good behaviors associated with CSR are not typically regulated by specific laws or norms.

Examples include simple acts like giving up a seat for an elderly person, which are socially desirable but not legally mandated.

Self-regulation by Companies

Companies themselves establish protocols and guidelines for pursuing CSR objectives.

They define their own set of socially desirable behaviors that align with their values and goals.

Self-regulation does not involve legal enforcement or penalties like fines; instead, it relies on internal mechanisms.

Conclusion: Responsibility Beyond Legal Obligations

This section concludes the discussion on corporate social responsibility (CSR) by emphasizing its pursuit of behaviors beyond legal obligations.

Pursuit of Socially Desirable Behaviors

CSR involves the pursuit of certain behaviors that go beyond what is legally required from companies.

These behaviors are guided by moral principles rather than being enforced through regulations or laws.

Reputational Sanction

Non-compliance with socially desirable behaviors can lead to reputational sanctions for companies.

The cost associated with damaging a company's reputation due to lack of CSR efforts is significant and can impact its success.

Importance of Self-regulation

Companies play a crucial role in self-regulating their CSR objectives and behaviors.

They establish their own protocols and guidelines to pursue socially desirable goals, aligning with their values and societal expectations.

Corporate Social Responsibility and Financial Reporting

This section discusses the relationship between corporate social responsibility (CSR) and financial reporting. It explores how companies engage in CSR practices, including creating internal protocols and codes of good practices. The section also highlights the challenge of reconciling CSR with taxation, as taxation is based on legal obligations while CSR is driven by moral considerations.

CSR and Internal Protocols

Companies engage in CSR by implementing internal protocols that promote socially desirable behaviors.

These protocols are often referred to as codes of good practices.

Companies design their own codes of good practices, but there are also established models available.

Reconciling Taxation with CSR

Taxation and CSR seem contradictory since taxation is based on legal obligations while CSR is driven by moral considerations.

However, taxes can have an extra-fiscal function beyond revenue collection.

Legislators can create tax benefits to incentivize companies to engage in responsible social and governance practices.

Some countries have introduced punitive taxes targeting immoral behavior during times of crisis or excessive profits.

Taxation as a Tool for Responsible Behavior

Taxes can be used to discourage behaviors deemed socially undesirable, such as excessive executive salaries during a crisis.

Some countries have implemented special taxes on excessive salaries or bonuses for executives.

However, these taxes must comply with constitutional principles and may face legal challenges.

The Intersection of Taxation and CSR

The question arises whether CSR includes tax behaviors considered socially responsible.

It can be argued that responsible tax behavior aligns with the principles of CSR.

Fiscal Policy and its Relationship with CSR

This section explores the relationship between fiscal policy and corporate social responsibility (CSR). It discusses how fiscal policies, which are typically based on legal obligations, can align with the principles of CSR. The section also highlights the potential conflict between taxation and CSR, as taxes are legally binding while CSR is driven by moral considerations.

The Challenge of Aligning Fiscal Policy with CSR

Fiscal policy, based on legal obligations, may seem incompatible with the principles of CSR.

Taxes are legally mandated and must be established by law.

This apparent conflict makes it challenging to reconcile fiscal policy with CSR.

Extra-Fiscal Functions of Taxation

Taxes can have extra-fiscal functions beyond revenue collection.

Legislators can create tax benefits or incentives to promote responsible social and governance practices by companies.

These measures aim to align fiscal policy with the principles of CSR.

Taxation as a Tool for Responsible Behavior

Some countries have introduced taxes targeting behaviors deemed socially undesirable, such as excessive profits during crises.

These punitive taxes aim to discourage immoral behavior and excessive wealth accumulation in times of crisis.

Balancing Legal Obligations and Moral Considerations

The challenge lies in finding a balance between legal obligations imposed by taxation and the moral considerations driving CSR.

Responsible tax behavior can be seen as an integral part of CSR, promoting socially desirable outcomes.

Taxation and Responsible Social Behavior

This section explores how taxation can incentivize responsible social behavior. It discusses the concept of responsible tax behavior within the framework of corporate social responsibility (CSR). The section also highlights the emergence of specific taxes aimed at discouraging immoral behavior during times of crisis or excessive profits.

Taxation's Role in Promoting Responsible Behavior

Taxes can play a role in promoting responsible social behavior by individuals and companies.

Responsible tax behavior aligns with the principles of CSR, encouraging fair contributions to society.

Specific Taxes Targeting Immoral Behavior

Some countries have introduced specific taxes aimed at punishing immoral behavior during crises or periods of excessive profits.

These punitive taxes target behaviors such as excessive executive salaries or excessive wealth accumulation.

The aim is to discourage socially undesirable behavior and promote a more equitable distribution of resources.

Legal Considerations and Constitutional Principles

Taxes targeting specific behaviors must comply with legal considerations and constitutional principles.

Some taxes may face legal challenges if they are deemed to violate constitutional rights or principles of fairness.

Responsible Tax Behavior as Part of CSR

Responsible tax behavior can be seen as an integral part of CSR, promoting socially desirable outcomes.

Balancing legal obligations with moral considerations is crucial in aligning taxation with CSR goals.

The Right to Choose Legal Avenues and Reduce Tax Costs

This section discusses the international promotion of the right to choose legal avenues that result in tax cost savings for companies. It highlights the direct and indirect costs of tax compliance for businesses.

Compliance and its Importance in Business (0:08:04 - 0:09:20)

Compliance refers to the adherence to protocols or measures aimed at preventing fiscal risks in business operations.

The concept of compliance emerged as a response to the financial crisis of 2008-2009, particularly in the banking sector.

Compliance is closely linked to corporate social responsibility and has gained significance in recent years.

The burden of compliance includes obligations such as collaboration with authorities, information reporting, invoice issuance, and accounting requirements.

Origins and Development of Fiscal Compliance (0:09:40 - 0:13:59)

Fiscal compliance did not arise spontaneously but has a recent history.

The financial crisis of 2008-2009 led to an increased focus on reinforcing responsible corporate behavior, including tax compliance.

Previously, it was widely accepted that companies had an obligation to comply with laws, which justified their legitimate pursuit of profit within legal boundaries.

The traditional economic model allowed for tax planning without violating laws if all legal requirements were met.

Compliance became more prominent due to concerns about aggressive tax planning and the need for predictability in legal consequences.

Maximizing Profit within Legal Framework (0:14:21 - end)

In an economy based on liberal principles, companies have the right to maximize profits within legal limits set by market economies.

Responsible tax planning was generally accepted until recently when there has been increasing scrutiny on reducing tax payments without violating laws.

The concept of "illusion" or ambiguous practices related to reducing taxes has been questioned as part of the compliance discussion.

The transcript is in Spanish, and the summary has been provided in English as per the given instructions.

Maximizing Profit and Corporate Social Responsibility

This section discusses the concept of maximizing profit and the role of corporate social responsibility in business.

The Objectives of a Company

The primary objective of a company is to maximize profit for its owners or shareholders.

However, there are other obligations that companies have, such as complying with the law and fulfilling specific responsibilities towards workers and society.

Corporate Social Responsibility (CSR)

CSR refers to behaviors that go beyond legal requirements and aim to promote social good.

These behaviors are not legally enforceable but can be pursued through internal codes or protocols.

Good corporate governance involves pursuing socially desirable behaviors, even though non-compliance may not result in typical legal sanctions.

Examples of CSR include collaborating with organizations promoting disability inclusion or environmental conservation.

Moral Basis and Reputational Cost

CSR is guided by moral principles rather than solely legal requirements.

Companies pursue these objectives because they believe it is the right thing to do, not just for personal gain.

Failure to engage in socially desirable behaviors can lead to reputational damage, which has economic consequences for businesses.

Reputational cost refers to the negative impact on a company's reputation due to non-compliance with socially desirable behaviors.

Linking CSR and Taxation

There is no legal obligation for companies to pursue CSR activities from a tax perspective.

However, there may be fiscal incentives or benefits associated with engaging in socially responsible actions.

Non-compliance with CSR expectations can result in public backlash through social media platforms, leading to reputational damage and potential loss of customers.

The Role of Self-regulation in Corporate Social Responsibility

This section explores how self-regulation plays a significant role in defining and implementing corporate social responsibility practices within companies.

Self-regulation in CSR

Companies are responsible for defining and pursuing their own set of CSR objectives.

There is no external regulatory body that dictates specific CSR behaviors or requirements.

Self-regulation allows companies to establish protocols and guidelines for their desired CSR practices.

Moral Basis and Reputational Cost

CSR is driven by moral principles rather than legal obligations.

Failure to comply with socially desirable behaviors can result in reputational damage, impacting a company's standing in the eyes of the public.

The cost of a damaged reputation can be quantified economically, leading to potential loss of customers and business opportunities.

Gaming and Reputational Cost

Non-compliance with socially desirable behaviors can lead to public scrutiny through social media platforms.

Negative publicity, such as sexist advertising, can quickly spread online, resulting in public shaming and potential customer loss.

The reputational cost associated with failing to engage in socially responsible actions has been studied and quantified.

Self-regulation by Companies

Companies are responsible for establishing their own protocols and guidelines for pursuing CSR objectives.

These objectives are not legally enforceable but serve as a moral compass for the company's behavior.

Unregulated Nature of Corporate Social Responsibility

This section highlights how corporate social responsibility is not regulated by external entities but relies on self-regulation within companies.

Unregulated Behaviors

Behaviors associated with corporate social responsibility are not typically regulated by laws or formal norms.

Examples include simple acts like giving up a seat on public transportation for an elderly person, which are socially desirable but not legally mandated.

Self-regulation by Companies

Companies have the autonomy to define their own set of corporate social responsibility objectives.

They establish internal protocols and guidelines based on their values and desired societal impact.

Lack of Legal Enforcement

Corporate social responsibility is not enforced through legal means.

The absence of legal sanctions differentiates it from behaviors that are legally required.

Moral Basis and Reputational Cost

Corporate social responsibility is driven by moral principles rather than legal obligations.

Failure to engage in socially desirable behaviors can result in reputational damage, impacting a company's standing and potential business opportunities.

Conclusion: Self-regulation and Reputational Sanctions

This section concludes the discussion on corporate social responsibility, emphasizing self-regulation within companies and the reputational cost associated with non-compliance.

Self-regulation as a Basis for CSR

Companies have the authority to establish their own protocols and guidelines for pursuing corporate social responsibility objectives.

These objectives are based on moral principles rather than legal requirements.

Reputational Sanctions

Non-compliance with socially desirable behaviors can lead to reputational damage for companies.

The reputational cost associated with failing to engage in socially responsible actions has economic implications, such as potential loss of customers or business opportunities.

Timestamps provided in the transcript have been used to associate relevant sections with specific parts of the video.

Comportamientos de obligaciones tributarias

En esta sección se habla sobre la introducción del factor moral en las obligaciones tributarias y cómo algunas organizaciones no gubernamentales promovieron campañas contra multinacionales que consideraban inmorales en sus prácticas fiscales.

Introducción del factor moral en las obligaciones tributarias

Se difundió la idea de moralización de las obligaciones tributarias.

Organizaciones como Oxfam y Tax Justice promovieron campañas por una distribución más justa de los impuestos.

Campañas contra multinacionales como Starbucks, acusadas de pagar pocos impuestos debido a prácticas legales pero inmorales.

Cambio en el modelo de relación tributaria

Surge la idea de cambiar el modelo actual de relación entre empresas y administración tributaria.

Se propone una relación cooperativa o mejorada, donde las empresas renuncian a estrategias agresivas a cambio de seguridad jurídica.

La OCDE introduce el concepto de planificación fiscal agresiva en 2006 durante la crisis financiera.

Planificación fiscal agresiva y relación cooperativa

En esta sección se explora el concepto de planificación fiscal agresiva y cómo surgió la propuesta de establecer una relación cooperativa entre administraciones tributarias y contribuyentes.

Planificación fiscal agresiva durante la crisis financiera

La OCDE acuña el término "planificación fiscal agresiva" en 2006 durante la crisis financiera.

Los bancos, principales operadores de planificación fiscal, sufren pérdidas debido al deterioro de sus activos.

Propuesta de relación cooperativa

La OCDE propone un pacto entre administraciones tributarias y bancos.

Los bancos pueden compensar sus pérdidas en el futuro a cambio de renunciar a prácticas agresivas.

Se busca una relación distinta entre administración tributaria y contribuyentes, basada en la cooperación y seguridad jurídica.

Relación cooperativa y código tributario europeo

En esta sección se menciona la propuesta de relación cooperativa entre administraciones tributarias y contribuyentes, así como su inclusión en el código tributario europeo.

Relación cooperativa como nueva fórmula

La comisión europea propone la relación cooperativa como una nueva forma de relación tributaria.

Los contribuyentes asumen el compromiso de ocuparse de sus asuntos fiscales por iniciativa propia.

Las administraciones ofrecen procedimientos adaptados y apropiados para llegar a soluciones acordadas.

Código tributario europeo

El código tributario europeo establece que los contribuyentes deben pagar sus impuestos íntegra y puntualmente.

Se busca un acuerdo negociado entre las partes, especialmente del gusto anglosajón.

Summary

En este video se aborda la introducción del factor moral en las obligaciones tributarias, destacando campañas contra multinacionales consideradas inmorales en sus prácticas fiscales. También se explora el concepto de planificación fiscal agresiva durante la crisis financiera y cómo surgió la propuesta de establecer una relación cooperativa entre administraciones tributarias y contribuyentes. Esta nueva forma de relación se ha incluido en el código tributario europeo, buscando la cooperación y seguridad jurídica entre las partes involucradas.

The Traditional Taxpayer-Administration Relationship

This section discusses the traditional relationship between taxpayers and tax administrations, where the administration intervenes after the taxpayer submits their declaration to verify compliance and impose penalties.

Transition to a Cooperative Relationship

The speaker suggests transitioning from a control-oriented relationship to a cooperative model.

The proposed cooperative model involves offering financial institutions legal security in exchange for acceptable tax behavior.

Implementation Challenges

The administration needs genuine willingness to implement this cooperative model in Spain.

Taxpayers are skeptical about whether the administration truly intends to change its controlling and punitive approach.

Concerns arise regarding potential dual treatment of taxpayers, with companies receiving preferential treatment under the cooperative model while others maintain the old system.

Importance of Tax Intermediaries

Tax intermediaries, such as tax lawyers and advisors, play a crucial role in aggressive tax planning by companies.

OECD's concept of aggressive tax planning identifies these intermediaries as significant contributors.

Reporting obligations for aggressive tax planning structures have been established for intermediaries in the European Union.

Differentiation Based on Compliance Level

It is essential to differentiate taxpayers based on their level of compliance.

Providing legal certainty and privileges to compliant taxpayers while excluding non-compliant ones is justified.

Profiling Taxpayers

Administrations may profile taxpayers as good or bad based on their compliance behavior.

A cooperative relationship is offered only to compliant taxpayers, while non-compliant ones are excluded from cooperation and labeled as defaulters or morose taxpayers.

Commitments and Responsibilities

In a cooperative relationship, taxpayers are expected to commit to honesty, cooperation, treating the administration well, and avoiding fraud, evasion, and aggressive tax planning.

Companies need to internalize these behaviors aligned with corporate social responsibility through codes of good governance that include taxation protocols.

Incorporating Fiscal Behavior into Corporate Governance

This section emphasizes the importance of integrating fiscal behavior into corporate governance and codes of good governance.

Integration of Fiscal Behavior

To promote responsible fiscal behavior, it is necessary to include taxation in protocols and codes of good governance.

Companies voluntarily adopt standards of conduct through self-regulation and develop their own codes of good governance.

External Guidance

Models for tax best practices or corporate governance can be developed by states, public bodies, or private entities to guide administrations and companies.

Conclusion

The speaker concludes by highlighting the possibility of incorporating fiscal behaviors into corporate protocols and codes of good governance to promote a cooperative taxpayer-administration relationship.

Promoting Cooperative Relationships

By integrating fiscal behavior into corporate protocols, a cooperative relationship between taxpayers and administrations can be fostered.

This approach encourages mutual trust, collaboration, and avoids confrontational dynamics between taxpayers and administrations.

Las empresas y los códigos de buenas prácticas

En esta sección se habla sobre la importancia de que las empresas tengan códigos de buenas prácticas fiscales para evitar malas prácticas y riesgos fiscales. También se menciona cómo estos códigos pueden beneficiar a las empresas en su relación con la administración tributaria.

Importancia de los códigos de buenas prácticas fiscales

Las empresas deben tener protocolos rigurosos para detectar riesgos fiscales y malas prácticas.

Si una empresa cumple con estos protocolos, puede recibir un tratamiento privilegiado por parte de la administración tributaria.

En algunos países, solo las empresas catalogadas como cumplidoras pueden acceder a ciertos beneficios, como contratos con la administración.

Determinando la rigurosidad del protocolo fiscal

Un protocolo fiscal debe ser obligatorio para ser válido frente a la administración.

Para que un código de buenas prácticas sea eficaz, debe cumplir con ciertos requisitos establecidos por la administración tributaria.

El compliance fiscal implica el cumplimiento de normas específicas para que el protocolo sea aceptado por la administración.

Normas en España: Norma UNE 19602

La norma UNE 19602 es una serie de normas que establecen los requisitos para que un protocolo fiscal sea reconocido y aceptado por la administración tributaria en España.

No cumplir con estas normas puede resultar en una relación conflictiva con la administración y afectar negativamente a la reputación de la empresa.

Experiencia del Foro de Grandes Empresas en España

El Foro de Grandes Empresas es un canal privilegiado que permite a las grandes empresas tener una relación cooperativa con la administración tributaria.

Se creó un modelo de código de buenas prácticas para las grandes empresas, pero ha sido criticado por no ser aplicable a empresas más pequeñas o medianas.

Importancia de la normalización

La normalización es clave para garantizar el rigor en la elaboración de protocolos internos y en los instrumentos de compliance fiscal.

A través de la normalización, se establecen estándares que las empresas pueden cumplir y certificar, lo cual puede influir en su relación con la administración tributaria.

Beneficios y limitaciones de los códigos de buenas prácticas

En esta sección se discuten los beneficios y limitaciones de los códigos de buenas prácticas fiscales, así como su eficacia frente a la administración tributaria.

Beneficios del cumplimiento del código

Cumplir con un código de buenas prácticas puede llevar a recibir un tratamiento privilegiado por parte de la administración tributaria.

Ser catalogado como buen contribuyente puede resultar en mejores condiciones para acceder a contratos con la administración.

Limitaciones del código español

El código español ha sido criticado por ser fruto del acuerdo entre la administración tributaria y las grandes empresas, sin considerar a las pequeñas y medianas empresas.

Algunas opiniones difieren sobre si el código ha sido exitoso o limitado en su implementación.

Rigor en los protocolos internos

Es importante garantizar la eficacia de los protocolos internos y su capacidad para prevenir riesgos fiscales y malas prácticas.

La normalización juega un papel clave en asegurar que los protocolos sean rigurosos y puedan exigir un tratamiento favorable por parte de la administración.

Obligatoriedad y eficacia de los códigos de buenas prácticas

En esta sección se aborda la obligatoriedad y eficacia de los códigos de buenas prácticas fiscales, así como su relación con la administración tributaria.

Obligatoriedad del código

Las empresas pueden acogerse voluntariamente a un código de buenas prácticas fiscales, pero para ser válido frente a la administración debe cumplir con ciertos requisitos.

El cumplimiento del código no garantiza automáticamente un tratamiento privilegiado por parte de la administración.

Eficacia del código español

El código español ha sido criticado por estar diseñado pensando en las grandes empresas y no considerar las necesidades de las pequeñas y medianas empresas.

Su eficacia es relativa, ya que solo proporciona una guía para elaborar un código voluntario sin garantizar resultados concretos frente a la administración.

Importancia de la normalización

La normalización es clave para garantizar el rigor en los protocolos internos y su aceptación por parte de la administración tributaria.

A través de estándares establecidos, las empresas pueden certificar el cumplimiento del código y utilizarlo como respaldo ante la administración.

La importancia del canal interno de denuncias

En esta sección se habla sobre la importancia de tener un canal interno de denuncias en una empresa, donde los trabajadores puedan reportar incumplimientos de manera confidencial y sin temor a represalias.

Funciones del canal interno de denuncias

El canal interno de denuncias permite a los trabajadores reportar incumplimientos que conozcan dentro de la empresa.

Los reportes deben ser confidenciales y proteger al denunciante.

No debe haber represalias contra el denunciante, como despidos o sanciones.

Esta práctica está protegida en países como Estados Unidos, donde se conocen como "whistleblowers" o alertadores.

Contenido mínimo del protocolo de compliance

El protocolo de compliance debe incluir un cumplimiento fiscal según la norma UNE 19 602.

Debe especificar quién es el responsable de compliance en la empresa y cuáles son sus funciones.

Se deben establecer controles para detectar incumplimientos y supervisar su cumplimiento.

El responsable de compliance debe identificar las no conformidades, es decir, los comportamientos que vulneran el protocolo.

Se deben establecer auditorías internas y externas para verificar el cumplimiento.

Medidas correctivas y colaboración con intermediarios

Si se detecta una no conformidad, se deben adoptar medidas correctivas para evitar futuros incumplimientos.

Es importante contar con la colaboración de intermediarios fiscales, como abogados tributaristas o despachos profesionales, en el protocolo de compliance.

Los intermediarios deben colaborar con el responsable de compliance y pueden estar obligados a reportar a la administración tributaria.

Protección del denunciante y directiva de intermediarios

En esta sección se habla sobre la protección del denunciante en el canal interno de denuncias y la directiva de intermediarios en la Unión Europea.

Protección del denunciante

El denunciante debe estar protegido en términos de confidencialidad.

No puede haber represalias, como despidos, contra el denunciante por haber reportado un incumplimiento fiscal.

Esta protección es fundamental para fomentar el funcionamiento efectivo del protocolo de compliance.

Directiva de intermediarios

La Unión Europea ha aprobado una directiva (Directiva 2019/1937) que exige a todas las empresas tener canales de denuncia y establecer un régimen de protección para los alertadores o denunciantes.

La directiva se basa en una práctica existente en Estados Unidos, donde los "whistleblowers" están protegidos por el ordenamiento tributario.

Los intermediarios fiscales, como abogados tributaristas, tienen un papel importante en el diseño y comercialización de esquemas transfronterizos de ahorro fiscal o planificación fiscal agresiva.

Estos intermediarios deben colaborar con el responsable de compliance y pueden estar obligados a reportar a la administración tributaria.

Funciones del responsable de compliance

En esta sección se detallan las funciones del responsable de compliance en el protocolo de compliance fiscal.

Funciones del responsable de compliance

El responsable de compliance debe ser designado en la empresa y definir sus funciones.

Debe establecer los controles necesarios para detectar incumplimientos y supervisar su cumplimiento.

Su función principal es identificar las no conformidades, es decir, los comportamientos que vulneran el protocolo de compliance.

También debe establecer un régimen de auditorías internas y externas para verificar el cumplimiento.

Si se detecta una no conformidad, debe adoptar medidas correctivas para evitar futuros incumplimientos.

Colaboración con intermediarios fiscales

En esta sección se habla sobre la importancia de la colaboración con intermediarios fiscales en el protocolo de compliance.

Papel de los intermediarios fiscales

Los intermediarios fiscales, como asesores fiscales externos o estudios de abogados, tienen un papel importante en el asesoramiento fiscal y la planificación fiscal agresiva.

El protocolo de compliance debe establecer la relación entre la empresa y estos intermediarios.

Se debe especificar cómo colaborarán con el responsable de compliance y pueden estar obligados a reportar a la administración tributaria.

Directiva DAC 6 sobre intermediarios fiscales

En esta sección se menciona la directiva DAC 6 sobre intermediarios fiscales en la Unión Europea.

Directiva DAC 6

La directiva DAC 6 tiene como objetivo regular los esquemas transfronterizos de ahorro fiscal y planificación fiscal agresiva.

Los intermediarios fiscales, como abogados tributaristas o despachos profesionales, que diseñen o comercialicen estos esquemas deben cumplir con la directiva.

La directiva establece obligaciones de colaboración con el responsable de compliance y la posibilidad de reportar a la administración tributaria.

La fecha clave para su entrada en vigor es el 30 de noviembre de 2020.

The provided transcript is in Spanish.

Ordenamiento Tributario

This section discusses the tax system and regulations.

Tax System Overview

The speaker provides an overview of the tax system.

Resolving Doubts

The speaker mentions that they are available to answer any questions or doubts.

They encourage people to reach out via email for assistance.

Addressing Community Questions

The speaker acknowledges that many questions were already answered throughout the presentation based on queries received from the university community.

They express gratitude for the participation and assure that most doubts have been addressed.

Acknowledgements

The speaker thanks the director of the Faculty of Law, Dr. Raúl Páramo Ortega, as well as other officials for their support and presence at the event.