The tax audit for electronic systems in opposition to the rights of taxpayers: A comparative study in Latin America

Studies have established that the adopting e-filing systems reduces the costs of tax compliance, as well as the frequency of firms being visited by officials of the State administration. This has led Latin America countries to implemented tax audits by connecting directly to the electronic systems of taxpayers. Nevertheless, this type of audits conceals a more complex conflict in the face of the violation of the rights of taxpayers. Thus, the present article provides a systematic and technical analysis on how the countries under study have developed tax audit procedures through electronic systems, whose evidences show asymmetries in the normative regulation against the rights of taxpayers.