En el ámbito nacional actual, la problemática que vive el empresariado del sector privado en lo que se refiere al cumplimiento de sus obligaciones tributarias es cada vez mas compleja, debido principalmente a la diversidad de normas legales y a sus constantes cambios, que dificultan su correcta aplicación; lo que se ve agravado por la alta imposición tributaria, que representa una carga significativa
In the current national sphere, the problems faced by private sector entrepreneurs in terms of compliance with their tax obligations is increasingly complex, mainly due to the diversity of legal regulations and their constant changes, which make their correct application difficult. ; which is aggravated by the high tax rate, which represents a significant burden