{"id":2069,"date":"2016-10-07T18:08:50","date_gmt":"2016-10-07T18:08:50","guid":{"rendered":"https:\/\/diazloayza.cl\/?p=2069"},"modified":"2024-01-30T17:11:03","modified_gmt":"2024-01-30T20:11:03","slug":"importancia-social-de-un-sistema-de-cobranza-fiscal-justo","status":"publish","type":"post","link":"https:\/\/diazloayza.cl\/index.php\/2016\/10\/07\/importancia-social-de-un-sistema-de-cobranza-fiscal-justo\/","title":{"rendered":"Importancia social de un Sistema de cobranza fiscal justo."},"content":{"rendered":"\n<p>Hace poco un abogado tributarista muy destacado de la plaza, me coment\u00f3 que hab\u00eda visto muy poco del juicio ejecutivo de cobro de impuestos, porque sus clientes sol\u00edan ser de aquellos que los pagaban tan pronto resultaba que los deb\u00edan. Estoy seguro que lo dec\u00eda sinceramente.<br>En efecto, hay segmentos de contribuyentes para quienes las diferencias que pudieren tener en materia de impuestos con la autoridad, no pasan de ser algo m\u00e1s que una \u201ccontingencia\u201d, frente a la cual efect\u00faan una \u201cprovisi\u00f3n\u201d contable para hacerse cargo de ella cuando sea cierto que efectivamente la deben. Esto es de com\u00fan y ordinaria ocurrencia y, salvo que sea un tema muy grave como parece serlo en el caso \u00faltimo de las <a href=\"http:\/\/www.pulso.cl\/noticia\/empresa---mercado\/empresa\/2016\/09\/11-92866-9-isapres-acuden-al-sii-y-se-juegan-ultima-carta-para-evitar-llevar-a-la-justicia.shtml\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"has-inline-color has-vivid-cyan-blue-color\">ISAPRES<\/span><\/a>, lo corriente es que paguen r\u00e1pidamente e incluso m\u00e1s all\u00e1 de lo debido para evitarse cualquier tipo de problemas, traspasando a costo, si pueden, el mayor gravamen que hayan soportado.<br>El anterior es el cielo de los \u201cGrandes Contribuyentes\u201d, que no es el purgatorio de los \u201cGrandes Deudores\u201d, porque en las canchas de tierra la realidad es muy distinta.<br>Dejando a un lado los casos de conglomerados venidos a menos, el de los que incorporan el incumplimiento tributario a su modelo de negocio y el de los sinverg\u00fcenzas que abusan del sistema, todos los cuales son una miserable minor\u00eda, podemos afirmar, seg\u00fan nuestra experiencia, que la gran mayor\u00eda de los deudores incurren en el endeudamiento fiscal, por dos causas bien definidas: la primera, porque los pilla la m\u00e1quina de los flujos de que tratamos en otra <a href=\"https:\/\/diazloayza.cl\/index.php\/2016\/09\/15\/el-drama-del-iva-postergado\/?preview_id=1746&amp;preview_nonce=da9c2cde80&amp;preview=true&amp;_thumbnail_id=999\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"has-inline-color has-vivid-cyan-blue-color\">ocasi\u00f3n<\/span><\/a>, y la segunda, porque para dedicarse de lleno al n\u00facleo de su negocio, delegan muy confiadamente la gesti\u00f3n de sus responsabilidades tributarias en asesores externos que, a la vuelta de la esquina, han dejado un cr\u00e1ter de deuda muy dif\u00edcil de llenar. Esta es la realidad de un incontable n\u00famero de MIPYMES que bregan d\u00eda a d\u00eda por subsistir.<br>Son precisamente estos muchos atrevidos que buscan desarrollar un negocio propio, los que s\u00ed tienen un verdadero y leg\u00edtimo inter\u00e9s en que el Sistema de cobro fiscal, expresado en el Derecho Tributario de Ejecuci\u00f3n, despliegue en la totalidad de sus dimensiones, la variedad de recursos que conjuntamente con satisfacer el leg\u00edtimo inter\u00e9s fiscal en el recupero de los impuestos adeudados, permitan hacer posible la recuperaci\u00f3n, subsistencia y crecimiento de las unidades productivas afectadas por externalidades de las que no siempre tienen la culpa o, en el caso que ello no sea posible, que les permita reinsertarse en el sistema social y productivo sin una pesada mochila que trunque de por vida cualquier expectativa de superaci\u00f3n.<br>No se trata aqu\u00ed de perdonazos, porque todos somos grandes y debemos asumir nuestras responsabilidades. De lo que se trata es de dispensar un trato justo y digno, que permita, como lo dice nuestra Constituci\u00f3n: \u201ccrear las condiciones sociales que permitan a todos y cada uno de los integrantes de la comunidad nacional su mayor realizaci\u00f3n material y espiritual posible\u201d.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hace poco un abogado tributarista muy destacado de la plaza, me coment\u00f3 que hab\u00eda visto muy poco del juicio ejecutivo de cobro de impuestos, porque sus clientes sol\u00edan ser de aquellos que los pagaban tan pronto resultaba que los deb\u00edan. Estoy seguro que lo dec\u00eda sinceramente.En efecto, hay segmentos de contribuyentes para quienes las diferencias [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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