The link between taxpayer and administration is a legal relationship, and both parties converge in “equality of arms”, both in rights and obligations. This conduct of the State is a consequence of the conventional duties: a) Protect People (article 1 ACHR); b) Adapt local regulations to conventional ones in order to establish the best possible law (article 2 CADH).
The crises in Argentina are recurrent, for this reason, there has not been an adequate increase in taxpayers who, with their taxes, contribute to the support of public spending.
Legal uncertainty is constant in the lives of Argentines, for this reason savings are stored outside the economic circuit, even abroad. For this reason, it is essential to recreate trust and have a State that respects the law, institutions, reasonableness, not altering principles, rights and freedoms, apprehending reality; In short, achieve a legitimate legal order, both in the design of the rules and in the actions of the Public Administration.
Lack of predictability
Decree 977/24 is an example of the unpredictability and inefficiency of government management; In both decrees, the argument for extensions says “…allow a greater number of interested parties to join the Regime…”; It is an inadequate expression, because it only reflects the government’s intention to continue accumulating support for this regime; when, due to the values stated in the title and the circumstances described, the recipe for errors contained in this regime should be admitted and resolved.
Example: resolve, in days prior to 10-31-2024, the determination of the externalization value of the properties acquired in dollars; others, not yet resolved, the accreditation of ownership of grains or other agricultural inputs.
Adherence by taxpayers was not easy, there were inadequate instructions to banking officials, especially when banks assume a preponderant role in the effectiveness of these regimes, both to open special accounts to externalize dollars or pesos, and in cases of those taxpayers who had to open an account in dollars to pay the payment in dollars of the resulting tax (exteriorization of exchange goods such as merchandise, property, crops, or grains).
Therefore, in the opinion of this author, the extension had only one purpose, collectergo, the intention of postponing was not to provide interpretative clarifications, that is, respect for taxpayers. The diffuse literality of provisions of the law and regulations merited a review and still does.
The choice to configure a mixed payment method (pesos and dollars) has not been an appropriate decision, because the practice showed innumerable drawbacks that led to various difficulties; Many taxpayers even faced the risk of not adhering, not completing the adhesion or increasing the cost of the change of stage, due to the hindrance caused by the lack of knowledge of bank officials.
Beyond that, let it be corrected by the extension. Now it is worth asking: Is it necessary to venture into these situations? Can’t it be evaluated first with experience in these regimes?
Legal security and externalization of assets
The greater or lesser success of these regimes is linked to the future of the economy. The 2017 regime yielded interesting results, both in terms of the amount collected and the assets externalized; because on that occasion, the future of the economy showed very different signs than today.
The current regime, according to the extension instructed by decree 977/24, means that the last expiration will be 05-07-2025, and 30 days later the sworn statement. Will economic conditions change to predict greater influx? The future will reveal the question.
Respect for the taxpayer and legal security
The trend of tax regulations, like the actions of the Administration, shows little or no respect for the taxpayer, both in the procedural and material spheres.
The guidelines that support this idea are: a) Diffuse provisions; b) The actions of the Administration tend to overwhelm the rights and freedoms of taxpayers; c) The provisions, interpretations and actions contradict constitutional and conventional orders; d) Lack of coordination between the three state levels when imposing tax burden on the same object, causing triple confiscatory taxation; e) The privilege of collection for the State assumes a principled nature and distorts the tooling and redistributive function of the tax; f) The tax system has degraded; today it is a collection of anarchic and unconnected regulations.
Taxpayers are not properly valued, one could even say, they are mistreated, when they are the ones who support public spending with their contributions.
The aforementioned problems originate, among other causes, in the lack of a comprehensive state policy, this is necessary because it provides the country’s profile and is a guide for the work of economic actors, provides predictability and legal security, and even favors management. of the administrations.
The current situation is contradictory, some signs show improvements (reduction of inflation, country risk, stability in the price of the dollar), others require government effort (increase in activity, and the due rebound in real tax collection).
Final thoughts
This description demands improving legal security, for which it is essential to design and have an adequate and real State Policy, because through “clear rules of the game” it enables economic actors to envision a long-term horizon.
Respect for the legal order and institutions by the State is essential; Practices such as the DNU must be eradicated because they are sources of legal uncertainty.
The current nature of Law 27,743 demands a review, complementing the regulatory gaps, there is still time, the deadlines allow it and, ultimately, if it should be extended, then it should be extended, because the important thing is to build legal security and, In addition, the contribution (tax revenue and increase in the tax base) is necessary due to the current state of the economy.
Professional, economic and legal organizations have a lot to contribute. The dialogue will surely be fruitful and can provide this tool with improvements to achieve the desired goal. If this happens, the solution arrived at must be accompanied by a dissemination program, allowing the knowledge of taxpayers and all those involved in this operation, including tax officials.
Argentina will only find the path to prosperity when governments abandon hegemonic, personalistic and individualistic positions; sufficient consensus is sought; State Policies are built, sustainable and humanistic economic development is enabled; The law, institutions and people are respected.
This sum of circumstances will foster peace, legal security, respectful coexistence, well-being, and will allow achieving the desired dignified human life. Human dignity, which in the face of poverty percentages demonstrate the need to seek solutions.
Public accountant UN La Plata. Master in Law U Austral. Founder of Estudio Gerardo Vega e Hijos. [email protected]
Source: Ambito
I am Pierce Boyd, a driven and ambitious professional working in the news industry. I have been writing for 24 Hours Worlds for over five years, specializing in sports section coverage. During my tenure at the publication, I have built an impressive portfolio of articles that has earned me a reputation as an experienced journalist and content creator.
