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2011, n. 12 >

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Title: La información y la asistencia en la Administración tributaria electrónica: ventajas e inconvenientes de las TIC
Authors: Rovira Ferrer, Irene
Keywords: Tax administration
information obligation
help obligation
Issue Date: 19-Jun-2011
Publisher: Universitat Oberta de Catalunya
Type: Article
Citation: Rovira Ferrer, Irene (2011). "La información y la asistencia en la Administración tributaria electrónica: ventajas e inconvenientes de las TIC". IDP. Revista de Internet, Derecho y Política, 2011, Vol. 0, núm 12
Abstract: In view of the impossibility of going through, case by case, the millions of annual tax payments concerning the most important taxable activities, citizens are faced with the responsibility of knowing, interpreting and applying the complex, ever-changing and even, at times, deficient tax regulations. This reduction in administrative activity should be compensated for by maximising the responsibilities of informing and assisting taxpayers. For this reason, and taking into account that information and communication are basic obligations, it would seem evident that they constitute one of the administrative areas most susceptible to transformation by the incorporation of Information and Communication Technologies. This in much the same way as it is possible to consider that the consequences of the incorporation of the new media have proved to be a turning point.
Description: Peer reviewed
Language: Spanish
Appears in Collections:2011, n. 12

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