Test theory. Elementary notions

Abstract

In the development of this work linked to the evidence in the field of Tax Law, it is analyzed from its content to its significance in the context of the ex oficio determination.
The proof is of vital importance both to demonstrate the occurrence of the facts that constitute the presupposition of the tax regulations and those that result from supplementary application, as well as those through which the application of the same is denied or its correspondence with
the analyzed event. 
The evidentiary activity in the administrative procedure fulfills the same purpose as the evidentiary activity in judicial processes, which is to convince the judge of the reality of the facts, although through the use of diferent procedures.
The work identifies the types of evidence, their classification, the treatment of new facts within it and the purpose as the search to establish the material truth of the fact.