The Fight against evasion and international tax fraud as a source of financing for Sustainable Development

Abstract

The importance of the fight against tax evasion and fraud is essential to achieve compliance with the Sustainable Development Goals, which have also been included in the 2030 Agenda. To this end, firstly, the importance and location of taxation within the SDGs is exposed. Next, an analysis is made, especially from a doctrinal point of view, of the current conceptual problem of tax evasion and avoidance, of when we are faced with a legal or illicit situation when it is a question of evading or evading a tax obligation. Finally, the main internal measures to combat tax evasion are explained in detail. Based on all of the above, this article concludes on the importance of tax collection and the establishment of fiscal policies to achieve the Sustainable Development Goals worldwide. In this sense, the importance of establishing cooperation between developed and less developed countries is emphasized to combat tax evasion at the international level, generating more public funding for all countries, particularly the poorest, which are the most affected. Consequently, there would be less social inequality and a better redistribution of wealth. Regarding when the avoidance of the fulfilment of a tax obligation should be considered a lawful or illicit nature, the importance of determining the said line of separation in the legal field is manifested in practical reality. Hence, the importance of the reform of tax systems and the harmonization of tax policies to mitigate evasion and aggressive tax planning.