CONSIDERATIONS REGARDING THE THEORY OF ECONOMIC INTERPRETATION OF THE GENERATING FACT
DOI:
https://doi.org/10.51473/rcmos.v1i10.2021.153Keywords:
Theory of Economic Interpretation of Generating Fact, Tax Obligation, Economic EffectsAbstract
The theme discussed by the main doctrine, the application of the theory of economic interpretation of the generating fact is of paramount importance about the supervisory activity of the Tax Administration. In this context, in cases where the taxpayer tries to hide the occurrence of a certain fact that generates the tax obligation, applying this theory, it is possible that the tax authorities disregard the simulated act and realize the collection, because the facts should not be interpreted according to the legal form with which they are, but from the economic effects produced.
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