Analysis of article 69-B of the CFF and the tax culture

Abstract

The economic situation in our country, the emergence of new companies and the disappearance of others, makes many taxpayers resort to unconventional strategies, in order to avoid compliance with tax obligations as established in the regulations, to improve their finances , This, many of the times they do it by resorting to some figures inherent to evasion practices, those that imitate and others that give tax effects, the authority colloquially calls them EFOS and EDOS, Companies that Invoice Simulated Operations and Companies that Deduct Simulated Operations . The taxpayer who resorts to the use of this evasion practice and who is identified by the competent authority, will have to abide by the procedure established in article 69-B of the Federal Tax Code. The work shows the analysis of this procedure, and the relationship that it has with an adequate Tax Culture, through the implementation of an adequate Fiscal Citizenship.