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http://hdl.handle.net/10609/42361
Title: La notificación eletrónica tributaria
Author: Nogueira Vidal, Feliciano
Director: Delgado García, Ana María  
Oliver Cuello, Rafael
Others: Universitat Oberta de Catalunya. Internet Interdisciplinary Institute (IN3)
Keywords: Electronic Tax Notification
E-Mail Enabled
electronic registry
Issue Date: 28-Nov-2014
Publisher: Universitat Oberta de Catalunya. Internet Interdisciplinary Institute (IN3)
Abstract: The research analyzes the electronic notification in the Spanish tributary classification, with special reference to the historical evolution of the notification means, the legal sources and finally moving forward to a practical analysis of the operation, the rules and principles of the current legal notification systems in the diverse types of national, regional and local public administration, concluding that the Society of the Information and the Knowledge is an opportunity to change the fundamental bases of the traditional tax reporting, and to build an electronic notification provides more value to the tributary administration with a more cooperative and networking model, eco-friendly, according to the provisions by the second paragraph from Article 45 of the constitution.
Language: Spanish
URI: http://hdl.handle.net/10609/42361
Appears in Collections:Doctoral Thesis

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