Se declara como la política pública del Estado Libre Asociado de Puerto Rico establecer un mecanismo, como el dispuesto en este Código, que de una manera ordenada y planificada, pueda recopilar en un mismo lugar, diversidad de información que es imprescindible para una adecuada fiscalización de la responsabilidad contributiva de individuos y corporaciones, a fin de garantizar que los recursos que por ley corresponden al Estado lleguen a éste para que pueda cumplir con su rol de atender las diferentes demandas y retos que presenta la sociedad del siglo XXI.
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