Tax Evasion and Tariff Evasion: Revisiting the Distinction Between Taxes and Tariffs

Abstract

Taxes and tariffs are monetary charges used to finance public services. These forms of public revenue possess distinct legal natures, which, in principle, lead to different legal consequences in cases of tax or tariff evasion. Taxpayers are legally obligated, by statute, to fund public services—whether universal or specific—used either effectively or potentially, in accordance with the National Tax Code. In contrast, tariff payers, as consumers, are bound by contractual relationships to pay for specific public services that are effectively used, under the protection of consumer law. The distinct regulatory frameworks governing these charges result in different legal solutions, including in cases involving restitution of undue payments and criminal charges related to the unlawful collection of taxes and tariffs. Despite these legal and doctrinal distinctions, recent case law from the Superior Court of Justice has applied the same reasoning used in tax evasion cases to tariff evasion, recognizing the extinction of criminal liability when an agreement is reached between the offender and the public service concessionaire—prior to the filing of charges—for the installment and full payment of the debt. Beyond the traditional distinction between taxes and tariffs, this study examines tax, consumer, criminal, and procedural legislation to address the issues raised, in light of national judicial precedents.