La evolución de la relación jurídico-tributariade la relación de poder al Compliance Tributario

Abstract

Taking as a starting point the dogmatic construction of the concept of legal-tax relationship, this work analyzes the evolution experienced from the so-called power relationship to the current cooperative relationship model that is intended to be implemented between the Administration and taxpayers. Far from influencing the strengthening of the legal positions of the parties, this new approach focuses on their attitude in the application of taxes, its purpose being to restore a framework of mutual trust, based on good faith and transparency, in which both parties assume reciprocal commitments, in favor of legal certainty. Sponsored by international bodies and implemented mainly through soft law instruments, we are without a doubt facing a real challenge that, however, will not entail any progress in the configuration of the tax relationship if it is not accompanied by adequate legislative support and the necessary respect for the material principles of justice in financial activity.