To promote professional ethics in the Administration of Tax, one must know the most common flaws in her acting officials, the structural causes that help explain them, as well as other characteristics of the management of AT affecting these misconduct.

The ethics breaches incurred by officials sometimes refer to AT abuse of discretion they have to harm political opponents, personal enemies of them, or of any higher headquarters.

 

Another serious flaw that tends to happen in the ethics officer that corresponds to forgive certain flaws officials or tax crimes in exchange for personal favors or a payment in money. In some cases, perform certain advisory staff paid to taxpayers or to offices of attorneys or accountants, offering protection against any fault that they or their customers might commit tax matters. Sometimes officers receive cash payments for certain taxpayers in exchange for expediting the proceedings before the AT.

 

To promote professional ethics in the AT, it is necessary to understand what are the main reasons that officials often fail in fulfilling their moral duties. Some of them are:

1. Low salaries partly justify the need for officials to supplement their income, as well as they do not perceive it as a punishment too great to be dismissed from the TA, given the wages they are receiving.

2. The power and discretion that officials usually enjoy the TA.

3. The culture of a country on matters eses. In some countries it is common practice to bribe public officials, so socially not listed as a crime so severe that officials of the TA do the same.

4. The internal culture of an organization may be such that the ethical failures are tolerated or considered normal, or at other AT, are very clearly disapproved by the rest of the staff. The internal culture of AT can be changed, but this requires taking a series of measures and keep in time with what will be achieved gradually changed.

5. The probability of being caught undoubtedly influence an officer who is considered to commit an unethical behavior.

6. Finally, the system also influences sanction depending on the willingness of the authority to impose sanctions on officials and taxpayers caught in collusion, and the severity of the penalty imposed under the law that exists for these effects. It is important that sanctions are even beyond the dismissal of the staff, once it has been complicit in tax fraud. In these cases, the TA will also sue for the responsibilities he has in the fraud that is committed to the Treasury.

 

The promotion of professional ethics and ways to avoid the pitfalls to it, are greatly facilitated by the simplicity and standardization of procedures to be followed by officials of the TA. Indeed, complex systems and be given broad authority to the staff, are more difficult to audit and prove that the officer acted improperly pushing a taxpayer.

 

As a way to avoid the pitfalls of professional ethics of officials of the TA, there should be periodic audit procedures to review the actions of officials of the TA, both to see if they are in compliance with instructions and regulations of that Administration, and to detect possible flaws in the ethics official. Where faults are detected in the performance of officials - including ethical failures - should begin the summary, then, according to them, apply the corresponding sanctions. The legislation should practice summaries that allow rapid and effective, based on well-founded suspicions of misconduct, punish the officials concerned.

While the TA will always needs to be a comptroller whose officials are conducting audits and summaries where appropriate, the primary responsibility for ethical scrutiny of officials must be rooted in his leadership. In effect, leaders must know their subordinates know what they're doing, how they are doing and always be alert to possible flaws in the conduct of their time to scold and, where appropriate, initiate audits which may result in summary and penalties.

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