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|Title:||La sede electrónica de la Agencia Estatal de Administración Tributaria|
|Author:||Oliver Cuello, Rafael|
|Publisher:||Universitat Oberta de Catalunya|
|Citation:||Oliver, Rafael (2011). "La sede electrónica de la Agencia Estatal de Administración Tributaria". IDP. Revista de Internet, Derecho y Política, 2011, Vol. 0, núm 12|
|Abstract:||The regulation of the Electronic Office of the State Tax Agency is in line with basic legislation and the rules for development of electronic administration. Some additional services are also offered which are not included in the minimum content or the services at the disposal of the citizens foreseen in the regulatory norms. The regulation is necessary so that electronic administration functions correctly, particularly in the area of tax collection and the State Administration, which has always been pioneering in these matters. In this regulation, the governing principles of the electronic office have a very important role. Clearly and expressly established is the obligation that the electronic office is subject to the principles of official advertising, responsibility, quality, security, availability, accessibility, neutrality and interoperability. In addition, one of the most important matters of regulation of the electronic office is that of the title holder's responsibility. The establishment of an electronic office carries with it the title holder's responsibility with respect to the integrity, accuracy and updating of the information and services which can be accessed through it. The identification of electronic offices through systems of digital signatures is also a major factor in their operation and of electronic administration in general. In addition, the number of automatic administrative functions is constantly increasing, so it is necessary to clearly regulate the systems of digital signatures in these cases. In relation to this, it is important to highlight the experience in tax matters concerning the issuing of tax certificates, when checking the content, authenticity and validity of the certificate is regulated through the secure verification code.|
|Appears in Collections:||2011, n. 12|
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