As far as the state administration is concerned, the public revenue is always a sum of money, which is initially quantified in an amount of money, is made effective in kind; as for example in those cases in which the tax debt are extinguished with the delivery of goods coming from the society.
In this sense, according to New Europa (2010), in order to avoid double taxation and prevent tax evasion in income tax matters, countries such as India and Finland signed an agreement, as reported by the financial newspaper Business Standard.
In relation to the Latin American sector, Decision 40 of the Cartagena Agreement approved in 1971, in its Extraordinary Official Gazette No. 1620 dated November 1, 1973, included the agreement to avoid double taxation among the Andean countries, called "friendly procedure".
By means of which it is stated that if a resident of one of the Contracting States considers that the measure adopted by one or several Contracting States originates a taxation not in conformity with the provisions of the agreement, he/she may submit his/her case to the competent authority of the Contracting State of which he/she is a resident.
The tax system shall establish the obligation to contribute according to the economic capacity of the taxpayer, in accordance with the principle of progressiveness, which must be respected so that the state may comply with the function of protecting the national economy and achieving the raising of the standard of living of the population, and shall be based on an efficient system for the collection of taxes.