[1] Borges and Ollarves, “An analysis of the formal illicit and their penalties laid down in the new Organic Tax Code”.

Caracas-Venezuela: Degree thesis submitted to the National School of Public Finance, 2002.

[2] J. Due, “Economic analysis of Taxes”. Caracas-Venezuela: The Ateneo, 1991.

[3] M. Merino and J. Nocete, “The exchange of tax information in International, European and Spanish Law in IEF”,

Docs. N° 6/2011.

[4] H. Carrasco, “Tax law”. Mexico: Oxford: Harla, 2003.

[5] J. Martínez, “Tax havens. Use of low tax jurisdictions”. DIJUSA, S. L. Madrid-2005.

[6] L. Zadeh, Fuzzy, “Similarity relations, and fuzzy orderings”. Information sciences, Vol. 3, 1971, pp. 177-200.

[7] L. Zadeh; “Numerical versus linguistic variables; Newsletter of the Circuits and Systems Society”, Vol. 7, 1974,

pp. 3-4.

[8] L. Zadeh; “Fuzzy logic and its application to approximal reasoning”; Proceedings of the IFIP Congress 74,

Stockholm, Sweden, August 1974.

[9] F. Smarandache, “Degree of Dependence and Independence of the (Sub)Components of Fuzzy Set and

Neutrosophic Set”. Neutrosophic Sets and Systems, Volumen 11, 2016.

[10] P. Schweizer, “Neutrosophy for physiological data compression: in particular by neural nets using deep learning”,

International Journal of Neutrosophic Science, Volume 1, Issue 2, pp. 74-80, 2020.

[11] I. Escalona, “Tax evasion, and Fiscal Control”. Carabobo state-Venezuela. Degree thesis submitted to the

University of Carabobo, 2002.

[12] F. Castro, “The Research Project, and its schema of elaboration”. Caracas Venezuela: Uyapar, 2003.

[13] L. Crespo-Berti, “Epitome of contemporary scientific research methodology”, Volumen 3. Ecuador: Author,

2017.

[14] W. Goode and P. Hatt, “Methods of Social Research”. Mexico: Threshing, 2000.

[15] P. Schweizer, “Thinking on Thinking: The Elementary forms of Mental Life Neutrosophical representation as

enabling cognitive heuristics”, International Journal of Neutrosophic Science, Volume 2, Issue 2, pp. 63-71, 2020.

[16] F. Smarandache, “Unifying Field in Logics: Neutrosophic Logic, Neutrosophic Set, Neutrosophic Probability:

Neutrsophic Logic. Neutrosophy, Neutrosophic Set, Neutrosophic Probability”: Infinite Study, 2005.

[17] F. Smarandache, “A unifying field in Logics: Neutrosophic Logic. In Philosophy”. American Research Press,

1999, p. 1.141.

[18] H. Wang; F. Smarandache; Y. Zhang and R. Sunderraman, “Interval Neutrosophic Sets and Logic: Theory and

Applications in Computing: Theory and Applications in Computing”, Hexis, 2005.

[19] Q. Guo; H. Wang; Y. He; Y. Deng and F. Smarandache, “An Evidence Fusion Method with Importance

Discounting Factors based on Neutrosophic Probability Analysis in DSmT Framework”. Neutrosophic Sets and

Systems, 17, 2017, pp. 64-73.

[20] F. Smarandache, “Introduction to Neutrosophic Statistics”. Craiova: Sitech and Education Publishing, 2014.

[21] F. Smarandache, “PCR5 and Neutrosophic Probability in Target Identification (revisited)”. Neutrosophic Sets

and Systems, 16, 2017, pp. 76-79.

[22] F. Yuhua, “Examples of Neutrosophic Probability in Physics”. Neutrosophic Sets and Systems, 7, 2015, pp. 32-

33.

[23] P. Schweizer, “Uncertainty: two probabilities for the three states of neutrosophy”, International Journal of

Neutrosophic Science, Volume 2, Issue 1, pp. 18-26, 2020.

[24] R. Samplon, “Tax havens, and the fight against tax fraud. IEF”, Training Notebooks, Vol. 3/2007 School of

Public Finance, collaboration 14, pp. 205-217.

[25] J. Terán, “Financial Law”. Mexico: Macgraw Hill publishing house, p. 45, 1978.

[26] R. Fernández, “Tax law”. Mexico: McGraw-Hill, 1992.

[27] I. Riveiro, “Concrete measures to increase tax culture in Venezuela and reduce tax evasion”. Degree thesis

submitted to the Central University of Venezuela. Caracas, p. 253, 2001.

[28] Montero, A. (2004). “The Infringement Tax. Comments to the Organic Tax Code”. Caracas-Venezuela: Livrosca.

[29] P. Marín, “International taxation in an environment of economic crisis. Reference to fiscal policies”. Training

Notebooks, Institute for Fiscal Studies, Collaboration 6/14. Volumen 17/2014.

[30] F. Neumark, “Principles of taxation”. Spain: Institute for Fiscal Studies, p. 406, 1994.

[31] J. Calvo, “The tax amnesty in RD-law” 12/2012, of March 30; Rev. Tax Charter, Monograph, N° 9-2012.

[32] Communication from the commission to the European Parliament and the council on tax transparency to fight

tax evasion and avoidance. COM/2015/0136 final / 18/03/2015. http://www.oecd.org/tax/beps-2015-final-reports.htm

[33] F. de la Torre, “Are we all Hacienda?”. Ed. Debate, Madrid- 2014.

[34] J. Sanz, “The Right not to testify against oneself: the articulation between the tax management procedures and

the criminal process for the fiscal crime”. Tax Analysis Magazine, Perú 2003. N° 184, pp. 22-29.

[35] A. García and G. Santamaría, “Process of elimination of tax havens. IEF”, Training Notebooks, from the School

of Public Finance Vol. 11/2010, collaboration 33, pp. 155-171.

[36] J. Iglesias and A. González, “Tax evasion and its “amnesty”. Tax justice in a context of economic crisis”, Revista

Xuridica da Universidade de Santiago de Compostela, N° Extra 1, 2013, pp. 195-223.

[37] Explanatory note, OECD / G20 “Project on Erosion of Taxable Bases and Transfer of Benefits (BEPS)”, (2015).

Available in: www.oecd.org/ctp/beps-2015-nota-explicativa.pdf

[38] OCDE, “Project on harmful tax practices”: update 2006 progress in the Member States (The OECD's project on

harmful tax practices: 2006 update on progress in member countries). ©2006 Organisation for Economic Co-operation

and Development (OECD) Centre for Tax Policy and Administration (CTPA) www.oecd.org OECD Publications

Service 2, rue André-Pascal, 75775 Paris Cedex 16, France. ©2010-Madrid, IEF (IEF) for the Spanish edition.

http://www.ief.es/documentos/recursos/publicaciones/libros/OCDE/12_Informe%202006.pdf

[39] ONG INTERMON OXFAM, “The tax illusion”. Report N° 35, March 2015, Available in

http://www.pensamientocritico.org/oxfam0315.pdf

[40] Giorgetti and Depalma, “Tax evasion”. Spain: Alambra, 1977.

[41] H. Villegas, “Course of finance, Finance, and Tax Law”. Buenos Aires: Astrée, 2005.

[42] Organization for Economic Cooperation and Development, The Acts of the OCDE, international agreements.

Paris-France: OCDE, 1961.

[43] L. Gnazzo, “Management of International Business”. Argentina: Pearson Education, 2007.

[44] I. Diaz, “Impact of tax evasion on the development of public policies in Venezuela”. Caracas-Venezuela: Degree

thesis submitted to the Central University of Venezuela, 2002.

[45] J. Calderón and A. Martín, “Spanish anti-tax haven rules and their compatibility with Community Law: the

specific case of Malta and Cyprus after joining the European Union in IEF”, Documents Nº 11/2004.

[46] A. Esteves and S. Joa, “International Regime of Fiscal Transparency as a measure of fiscal control established in

the Law on Income Tax”. Caracas Venezuela. Degree thesis submitted to the University José María Vargas, 2001.

[47] J. Sanz, “Additional elements of analysis regarding tax non-self-incrimination in IEF”, Documents, Nº 19/2008.

[48] J. Sanz, “The possible constitutionality of the 2012 Spanish tax amnesty”. Tax Analysis Magazine (ISSN 2074-

10), N° 316, AELE, may de 2014, pp. 35-42.

[49] L. Crespo-Berti, “Competition law: from an economic perspective with a criminal approach”. Holopraxis

Science, Technology and Innovation, Vol. 3, N° 2, 2019, pp. 31-50.

[50] L. Crespo-Berti, “Law and economy: human behavior unifying perspective”. In Crescendo Law and Political

Science, 2017; 4 (2): pp. 225-256.

[51] D. Lamb, “Harmful effects arising from the failure to fulfill the duties relating to the payment of the tax”. Aragua

state-Venezuela: Degree thesis submitted to the University Bicentenary of Aragua, p. 253, 2002.

[52] Agreement on Exchange of Information on Tax Matters, Secretary of State for Finance, and within the framework

of the collaboration agreement with the OECD. Ministry of Economy and Finance. Madrid Spain.

https://www.oecd.org/ctp/harmful/37975122.pdf

[53] C. Serrano and I. García, “Pernicious tax competition. The current state of Spanish regulations and the Dutch

case. IEF”, Training Notebooks, from the School of Public Finance. Collaboration 34/08. Vol. 6/2008, pp. 327-356.

[54] Gurfinkel and Russo, “Tax laws illicit 11683 and 23771”. Buenos Aires Argentina: Dalpana, 1993.

[55] A. Mendez, and A. Duran, “Effects of the International Regime of Fiscal Transparency as a mechanism of fiscal

control in Venezuela”. Caracas-Venezuela: Author, 2003.

[56] Institute of Chartered Accountants of the Federal District, “The responsibility of the Public Accountant, and other

professional performances”. Editions of the Institute of Chartered Accountants of the Federal District, 2001.

[57] G. Cabanellas, “Elementary Legal dictionary”. Buenos Aires-Argentina: Heliasta, 2001.

[58] M. Barreno; J. Ferreras; J. Mas; A. Musilek and A. Ranz, “The OECD / G20 BEPS project: 2014 results”. IEF,

DOC. N° 5/2015.

[59] S. Menéndez, “Intervention at the XXV Congress of the Organization of State Tax Inspectors”. Madrid-oct. 2015.

[60] J. Benito, Slideshare, 2009. Recovered on April 4th. 2020. Obtained of

http://es.slideshare.net/PAO1234/exposicion-paraisos-fiscales2028622.

[61] The Confidential, Panama Papers: The Panama Papers: “10 keys to understand this investigation of offshore”.

Available in: http://www.elconfidencial.com/economia/papeles-panama/2016-04-03/papeles- panama-papers-clavesinvestigacion-

mossack-fonseca_1177429/

[62] M. Rodríguez, “The exchange of tax information between States and its evidentiary incidence”, íInDret 3/2012

(July), Barcelona. http://www.indret.com/pdf/918.es.pdf