La compensación como forma de extinción de la obligación tributaria.

Abstract

Taxes have become the means for States to comply with their obligations to their population through the redistribution of wealth obtained with the fulfillment of tax obligations by taxpayers. Taxes are important for the generation of economic resources of a nation enabling them to cover their current expenses and finance the various works and projects that allow the development of their society. The tax system of a country aims to reduce the inequality of its inhabitants for which the necessary controls are carried out to avoid tax evasion and exemptions. However, the taxpayer also has rights such as the tax credit that can be used to extinguish a tax with a mechanism called compensation. The objective of this paper is to prepare an analysis of the form of extinction of the tax obligation called compensation. The methodology used in this investigation is descriptive, applying the technique of the bibliography with which it was possible to compile information that serves to prepare the analysis of the extinction of the tax obligation. As a result, it was determined that the compensation is a mechanism used in a continuous and general way by the taxpayer in which he takes advantage of the tax credit he has in favor to compensate the tax obligation in compliance with his tax obligations.