FACULTY OF BUSINESS

ACCOUNTING SCHOOL

PRODUCTION COST LABOR

COURSE:
COST ACCOUNTING

AUTHOR:
Dávila Mendoza. Laura Gabriela

TEACHER:
BERNALES VASQUEZ, RENAN

Tarapoto - Perú
2024

INDICE

1
INTRODUCCIÓN ……………………………………………………………. 03

DESCRIPTION AND ANALYSIS

OF THE PHENOMENON STUDIED ……………………………………… 04 – 07

CONCLUDED ………………………………………………………………. 08 – 09

REFERENCIAS ……………………………………………………………. 10

ANEXOS ……………………………………………………………………. 11

I. INTRODUCCIÓN

2
Tax offences represent an important category within the legal and fiscal
sphere of any society. These crimes refer to actions or omissions that
violate tax laws established by a government, with the aim of evading
taxes or defrauding the tax authorities. In essence, they involve non-
compliance with tax obligations established by law.

These crimes can vary in nature and severity, from basic tax evasion to
complex tax fraud schemes perpetrated by individuals or corporate
entities. Actions that constitute tax offences may include underreporting,
forgery of tax documents, manipulation of accounting records, use of tax
havens to hide assets, among others. Tax crimes not only affect public
finances by depriving the State of revenue needed to fund services and
programmes, but also erode confidence in the tax system and undermine
equity and social justice. Therefore, governments often take rigorous
measures to prevent, detect and punish these crimes, through the
implementation of sound fiscal laws and the strengthening of compliance
and enforcement mechanisms.

In many jurisdictions, tax offences can have severe legal consequences,

ranging from significant fines to prison sentences for those responsible. In
addition, violators may face additional repercussions, such as confiscation
of property or loss of business privileges. In short, tax crimes represent a
major concern for both governments and society at large, and their fight
requires close collaboration between tax authorities, law enforcement
agencies and other relevant actors.

II. DESCRIPTION AND ANALYSIS OF THE PHENOMENON STUDIED

CONCEPT OF TAX OFFENCES

Tax offences are actions or omissions that violate tax laws in order to
prevent or reduce the payment of taxes. These crimes can be committed
by both individuals and companies, and pose a serious problem for tax
collection and tax equity.

3
TYPES OF TAX OFFENCES

TAX EVASION:

Tax evasion is the act of hiding income, inflating deductions or not

declaring business operations to reduce the amount of taxes to pay.

Example

No declarar todos los ingresos obtenidos durante un año fiscal.

TAX AVOIDANCE

Tax avoidance is about using legal strategies to minimize the tax burden,
even though these practices may be on the brink of legality.

Example:

Transferir beneficios a jurisdicciones con impuestos bajos para reducir la

carga fiscal en el país de origen.

TAX FRAUD

Tax fraud involves the use of illegal means, such as forgery of documents,
to circumvent tax authorities and evade tax payments.

Example:

Create fake invoices to claim undue deductions.

CONTRABAND:

Contraband refers to the import or export of goods without paying the

corresponding duties and taxes.

Example:

Bring goods into the country without declaring them at customs.

SIMULATION:

4
The simulation consists of creating fictitious transactions or using artifacts
to hide economic reality and avoid paying taxes.

Example

Create shell companies to bill non-existent operations.

USE OF TAX HAVENS:

Use jurisdictions with low or no taxation to hide income and assets in order
to reduce the tax burden.

Example:

Transfer assets financial operations in tax havens to avoid taxes in the

country of residence.

ANALYSIS OF TAX OFFENCES

Motivations and Contributing Factors:

MOTIVATIONS:

The main motivations behind tax crimes include the desire to maximize
profits, the perception that tax rates are too high, and the lack of a culture
of tax compliance.

CONTRIBUTING FACTORS:

The complexity of the tax system, the inefficiency of the tax administration,
and the existence of legal gaps are factors that facilitate the commission of
tax crimes.

MEDIDAS DE PREVENCIÓN Y CONTROL:

ECONOMIC AND SOCIAL IMPACT:

MINOR TAX COLLECTION:

5
Desertion and avoidance of prosecution reduce State revenues, affecting
its ability to finance essential public services such as health, education
and infrastructure.

INEQUALITY

Tax crimes contribute to inequality, as individuals and companies that

attack with their tax duties end up bearing a higher tax burden.

MARKET DISTORTION

Unfair competition arising from tax desertion can distort the market,
benefiting those who fail to meet their tax obligations to the detriment of
those who do.

LEGISLATION AND REGULATION

Strengthening tax laws and closing loopholes to make tax avoidance

difficult. More severe penalties for offenders.

TECHNOLOGY AND DIGITIZATION

Implementation of advanced computer systems for tracking and controlling

tax transactions. Use of big data and predictive analytics to identify
suspicious behaviors.

AUDIT AND AUDIT

Enhance the capacity of tax authorities to carry out tax audits and controls.
Continuous training of tax officials.

EDUCATION AND AWARENESS

Tax education programs to inform taxpayers about their obligations and

the consequences of tax offenses. Promoting a culture of tax compliance.

III. CTONCLUDED

6
Tax offences represent a significant threat to the totality and capacity of
the tax method.

Combating these crimes requires a combination of effective legislation,

advanced technology, education and a strong culture of transparency and
ethics. Tax authorities must be continuously vigilant and proactive in
preventing, detecting and punishing unlawful conduct that affects tax
collection and equity.

Economic and social impact:

Tax offences affect public finances by depriving the State of necessary

revenues to finance commissions and projects, undermining equity and
social justice by allowing some individuals or entities to evade their fiscal
responsibilities, where they generate a disproportionate tax burden for
other participants.

Need for preventive measures:

The prevention of tax crimes is essential to guarantee the integrity of the

tax system and promote the security of residents in it. This implies the
implementation of sound fiscal laws, as well as the strengthening of
compliance and enforcement mechanisms, including effective oversight
and adequate controls.

Proportional and dissuasive sanctions:

It is crucial that the legal consequences of committing tax offences are

commensurate with the gravity of the offence, and that they act as an
effective deterrent for potential offenders. This can range from significant
fines to prison sentences, as well as confiscation of assets related to
criminal activity.

Inter-institutional cooperation:

7
The fight against tax crimes requires close collaboration between tax
authorities, law enforcement and other relevant actors, both nationally and
internationally. Such cooperation is essential to effectively detect and
prosecute offenders, especially in cases involving cross-border activities
or complex business structures.

IV. BIBLIOGRAPHIC REFERENCES:

8
Slemrod, J., & Bakija, J. (2008). Taxing Ourselves: A Citizen's Guide to the
Debate over Taxes. MIT Press.

Un análisis exhaustivo sobre el sistema tributario y los problemas asociados,

incluyendo la evasión y elusión fiscal.

Tanzi, V. (2013). Public Finance in Developing Countries. Edward Elgar

Publishing.

Un libro que abarca varios aspectos de la administración tributaria y los

desafíos que enfrentan los países en desarrollo, incluyendo los delitos fiscales.

Braithwaite, J. (2005). Markets in Vice, Markets in Virtue. Oxford University

Press.

Discute el impacto de la globalización en la economía informal y los delitos

tributarios.

Alm, J., & Torgler, B. (2011). "Do ethics matter? Tax compliance and
morality." Journal of Business Ethics, 101(4), 635-651.

Explora la relación entre la ética y el cumplimiento tributario.

Andreoni, J., Erard, B., & Feinstein, J. (1998). "Tax compliance." Journal
of Economic Literature, 36(2), 818-860.

Una revisión exhaustiva de la literatura sobre el cumplimiento tributario y la

evasión fiscal.

9
ANEXOS

10