Tax Amnesties, Reliefs, and Secrecy in Fiscal Systems
Explore the complexities of tax amnesties, reliefs, and secrecy in fiscal systems as discussed during the GIFT Stewards Meeting. Delve into the beneficiaries, challenges, and implications of these programs, shedding light on issues of transparency and inequality in tax matters.
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Presentation Transcript
Tax amnesties and reliefs. Access to Information and Tax Secrecy GIFT Stewards Meeting Oct. 10-11
Tax amnesties and reliefs: General Remarks 1. Legislative and Executive with broad powers 2. For tax regularization or public policy porpuses 3. Tax expenditure: benefit to the taxpayer, loss of state revenue 4. Inequality 5. Not enough information
Beneficiaries of tax amnesties programs Only 36 corporations benefited with more than the half of the total amount of the 2013 tax amnesty program
2016 Tax reliefs in Mexico Number of contributors 1361 Total relief amount 4,019,411,640.87 Percentage 100% TOTAL Natural Persons Legal entities 154,361,676.00 436 32% 3,865,049,964.87 925 68%
Information on tax returns: basic input to the study of inequality The struggle for transparency 2017 2014 2013 2015 2009 2007 Federal Institute for Transparency demands information Access to Information Law reform Tax code reform Tax amnesty Tax Amnesty Fiscal Secrecy continues Total Secrecy Names Amounts INCUMPLIMINETO DE RESOLUCIONES DEL INAI There is progress but there is still a long way to go in terms of fiscal transparency
Tax Secrecy: Current Situation Despite multiple resolutions of the National Institute of Transparency and Access to Public Information (INAI) as well as two constitutional reforms on the matter, the Federal Revenue Administration Service does not entirely comply with its transparency obligations Corporations have begun to protect their information in courts Some judges aren t sensitive to transparency issues, but a few are beginning to expand the right of access to information Other ways in which tax debts are forgiven remain opaque (word-by-word litigation)
New questions and next steps Tax expenditures as public policy tools: which information belongs to the taxpayers and which one to the public? Tax expenditures remain opaque, discretionary, and promote inequality Latin America Tax Expenditure Project IBP What s the scope of the constitutional principle of transparency on tax issues? What should be done to guarantee INAI s resolutions compliance?
Thank you Fiscal Justice Program Ivan Benumea: ivan@fundar.org.mx Javier Gardu o: javier@fundar.org.mx
