Los procedimientos administrativos de impugnación tributaria en la legislación española y boliviana

Résumé

Bolivian tax legislation establishes two independent ways for taxpayers to challenge administrative acts issued by the Tax Administration, when they consider that the debts or sanctions established against them do not correspond. On the one hand there is the so-called judicial route, which is processed in all its instances before authorities of the judicial body, and on the other the administrative route that in its first two instances is processed before the Tax Challenge Authority (AIT), an entity that It is part of the structure of the executive body. The Bolivian administrative tax challenge route has a structure and procedure quite similar to that established in Spain for economic-administrative claims, which are processed before the Economic-Administrative Courts (TEA). By virtue of this, in this research work a detailed analysis of both tax review and challenge procedures is carried out, pointing out their main similarities and differences, and then, based on this compared study, putting forward some recommendations that allow improving the operation of the courts in charge of administering tax justice. Thus, the work addresses aspects that are essential in the field of tax procedural law, referring, among other issues, to the independence of the courts, the technical capacity of their staff, the duration of the processes and the possibility of presenting evidence in court. of challenge