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Title: The Spanish Tax Administration and the Internet
Author: Delgado García, Ana María  
Oliver Cuello, Rafael
Others: Universitat Oberta de Catalunya (UOC)
Universitat Pompeu Fabra
Keywords: information technology
Issue Date: Jun-2006
Publisher: SCRIPT-ed: A Journal of Law, Technology & Society
Citation: Delgado García, A.M. & Oliver Cuello, R. (2006). The spanish Tax Administration and the Internet. SCRIPT-ed: A Journal of Law, Technology & Society, 3(4), 429-438. doi: 10.2966/scrip.030406.429
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Abstract: The application of new technologies in relations between the Spanish Tax Administration and the taxpayer is of particular importance in terms of the administrative duty of information and assistance, and also in tax procedures, especially in those such as administrative procedures. In this context, the principle manifestations of new technologies applied to tax procedures occur in the presentation and payment of tax declarations, tax notification and the lodging of appeals against tax decisions. This communication channel with the Tax Administration offers the following benefits: reduced indirect tax pressure, as it is a more comfortable system for the taxpayer for processing their declarations; reduced workload for the Administration which avoids recording and processing tasks, and, generally, paperwork; shorter declaration processing times; and less time needed for processing and detecting the evolution of economic variables, which allows for improved monitoring of the global collection and by sector.
Language: English
ISSN: 1744-2567MIAR
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