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Definition of Tax Control
1. Concept of Tax ControlThe tax Control is the set of activities carried out by the competent institutions to achieve, through systems and different procedures, the regularity and correction of public patrimony administration.
The Fiscal Control, as a function of the State, this distributed between various entities of public law, that they perform activities of the most varied nature, in accordance with the structure and nature that's it own. You may not think that only the so-called Control institutions or "Audit", perform acts of Control Prosecutor. The Fiscal Control derives from the power of control. Already sufficiently analyzed, although confined to the fiscal aspect, eating we discussed earlier, it is the conventionally accepted name to designate the activity of the State, insofar as it relates to the heritage of the community, or Hacienda public. You can be understood in this way come there is a parliamentary Fiscal Control, as a set of activities of the legislature are aimed at control of asset management and a Fiscal Internal Control of marked administrative comply in addition to the function of control itself, the collaborate in the development of the Administration as executive function. Likewise. Within the external Control, see also, the existence of higher institutions "ad-hoc" specifically created to absorb a large part of the control of the public heritage.
The work of these entities must be framed within, super legality (constitutional rules) and within the law (laws, regulations, decrees, etc.) that dominates the action of the organs of public power in our system of Government.
Within control function there is, equally, discretion in some aspects of their exercise, but it necessarily must be circumscribed to competition that on certain assumptions and modalities laid down in legislation.
Systems and procedures applicable to the Fiscal Control, vary according to the nature of the bodies that run it. This is easy to understand because the structure and complex functioning of Parliament and the simple of an internal control unit there are noticeable differences affecting, logically, its activities. As you will be doing an analysis of the systems and procedures of the Control Prosecutor, are different means of control that rely, for example, parliaments and control of a unit of the Executive Office.
The purposes of the Fiscal Control are variables in the intensity with which ones and other institutions applied it, and in view of the diversity of legislation, but it can be argued that even within these known differences, and varied nuances that we look at when we talk about the "Fiscal scope Control"; its basic objectives are the regularity and the correctness of the administration of the public heritage.
2 Concept of Tax ControlThe Treasury, is that part of the State administration that is dedicated to collect taxes, in order to sustain public expenditures, and manage them. While is regarded by citizens with suspicion, as they are the contributions of those who make up the people of the State that make up the National Treasury, the collection of taxes is necessary so that they can meet essential public services and to distribute wealth in a manner that is more equitable, avoiding the concentration of money in a few hands, and that others are missing them resources to cover their most basic needs. With the proceeds the costs of public hospitals, public schools, security and justice, are paid which claimed taxes or tributes from the very birth of the States.
States have fiscal control mechanisms to detect evasion, since if there is no tracking of compliance, it is highly likely that those who pay, feel tempted to not do it, if they checked that those reluctant not apply sanctions.
In Argentina, the AFIP, is the entity responsible for the administration of public funds and be carried out at the national level of taxpayers. However to impose a tax burden must exist a law authorizing it, and if this is unconstitutional may be subject to a judicial process to invalidate it. So fiscal control over taxpayers and at the same time there is control by the legislative bodies (that sanction tax laws) and the judiciary, to protect the citizenry of excesses.