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LEGAL STRATEGIES THAT CONTRIBUTE TO TAXPAYER RIGHTS

Abstract:

This research has great relevance since its main objective was to analyze the intricacies in the legal-tax relations between taxpayers and the State, which has created distrust in recent years, leading to the search for evading tax obligations, affecting tax collection and investment. In light of this problem, it is necessary to improve the tax culture through legal-tax strategies that contribute to the protection of taxpayers’ rights, promoting trust in the tax administration, so that the security, protection of their rights and guarantees correspond to the tax principles. The methodology was of theoretical explanatory and quali-quantitative analysis. In the analysis of the tax reforms to the taxpayer’s rights in the Third Supplement to the Official Gazette No.587 of November 29, 2021 and later. Therefore, legal strategies are proposed to stabilize liquidity, capital, the right to work and free trade.