Aplicación de la remisión tributaría vigente desde el 2023 en un contribuyente del sector camaronero.

Abstract

This study focuses on analyzing the impact of the 2023 tax remission on a taxpayer in the shrimp sector. The main objective is to evaluate how this measure, designed to encourage the payment of tax debts, influenced the financial and tax situation of a shrimp company, considering the particularities of the sector. The work is based on the premise that tax debts in the shrimp sector usually arise for various reasons, such as the inability to pay immediately due to economic fluctuations or the consequences of tax audits. Tax remissions are instruments used by governments to increase tax collection, but their long-term effectiveness and their effects on taxpayers' tax behavior are matters of debate. Through a detailed case study, we examine how tax remission was applied to a shrimp taxpayer, considering the specific taxes of the sector and the particularities of its financial situation. The remission implementation process, the benefits obtained and the possible collateral effects are analyzed.