documento electrónico

Inglés

Revista del CIAT

2011

p. 44-61

The factors causing that the construction sector becomes the motor of the development in many countries, and the necessary requirements for its effective control are exposed. In addition to having a suitable legal frame, it is essential to carry out a specific strategy by the tax Administration for the control of the sector, by means of actions and studies of sectorial type, application of appropriate audit techniques, and the development of control programs on construction companies, and on fraudulent real estate operations.