THE LIMITATION OF THE COGNITIVE POWERS OF THE TAX JUDGE IN THE FACE OF THE TAX AUTHORITY'S REVENUE-COLLECTING INTERESTS

Abstract

This article analyzes the cognitive limitations of tax judges when faced with the tax authorities' tax collection interests. It discusses the importance of impartiality and independence. Despite their legal competence, tax authorities often pressure them to favor financial objectives over legislation, creating legal uncertainty and undermining taxpayer confidence. The central research problem is to identify the main limitations of tax judges when faced with these pressures. To this end, the study aims to contextualize their competence, present their cognitive limitations, identify tax interests, relate both elements, and propose mitigation strategies, such as actions by tax inspectorates. The methodology is qualitative, based on bibliographic (secondary sources).