Análisis de la evasión de impuestos como acto de detrimento a la ética profesional del contador, artículo de revisión

Abstract

Tax evasion and avoidance are unethical actions that seek to decrease tax payment through legal protections or non-payment of tax liability, as an illegal act, by taxpayers. In many cases, accountants are peppered with scandals related to these crimes. This has generated a detriment to the image and faith of the accountant's practice, failing to comply with the existing code of ethics and failing to end its full service. Based on the above, this review article has been made through a bibliographic search in databases (Google Scholar, Science Direct) and the Central Board of Accountants (JCC) with the aim of analyzing and determining the ethical moral impact , social, economic, accountant and penalties which generates tax evasion through the professional practice of the public accountant. This analysis indicates that tax evasion and avoidance is unacceptable, from any point of view, despite marked socioeconomic causes that currently arise (corrupt governments, government discrimination, and misuse and regulation of public resources). Even, the fiscal morale (intention to fulfill the tax responsibility), is greater as the inhabitants observe low rates of corruption and good use of the public treasury, that is, they see their taxes paid in quality of life (road infrastructure, hospital , educational, among others).