What is the primary focus of AFIP's enforcement actions?

The primary focus of AFIP's enforcement actions is to reduce tax evasion and promote voluntary compliance. This reflects the agency's commitment to ensuring that taxpayers fulfill their obligations in a fair and transparent manner. By emphasizing voluntary compliance, AFIP encourages individuals and businesses to understand their tax responsibilities and comply without the need for coercive measures.

Reducing tax evasion is crucial because it helps maintain the integrity of the tax system and ensures that public services can be funded adequately. When individuals and entities comply voluntarily, it fosters a cooperative relationship between the tax authority and taxpayers, which can lead to better tax collection overall.

The other choices, while they might reflect ancillary goals or aspects of the tax system, do not encapsulate the primary focus of AFIP's enforcement actions like the goal of reducing tax evasion and promoting compliance does. Financial literacy is important, but it is part of a broader educational effort rather than a specific enforcement action. Increasing penalties may create deterrents, but it is not the core focus; rather, AFIP aims to create an environment where penalties are less necessary due to high compliance levels. Auditing businesses looks at financial health from a different angle and does not directly align with the enforcement actions designed to reduce evasion.