Tax control within the framework of the taxation power and authority and the principle of legality

Abstract

This research work is oriented to establish the differences between the tax control procedures that the Organic Tax Code creates for the Tax Administration, to ensure compliance with tax obligations: to do, not to do and to give; so as to ensure that the tax created through a rule, may materialize in a tax effectively entered into the current account of the same, in order for the same to fulfill its social role. With this documentary research monograph type, each of them were developed, according to the Organic Tax Code, showing that even when they have similarities in terms of the beginning, the development and final administrative act, is different, with which it is concluded that both procedures can be established in parallel; But not under the protection of the same administrative ruling, and much less to translate their results into the same final administrative act, in order to safeguard the principles of certainty and legal certainty, and of course the effective judicial protection in administrative proceedings.