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|Title: ||Los deberes de información y asistencia de la Administración tributaria : análisis jurídico y estudio del impacto de las Tecnologías de la Información y la Comunicación|
|Authors: ||Rovira Ferrer, Irene|
|Director: ||Delgado García, Ana Maria|
Oliver Cuello, Rafael
|Other: ||Universitat Oberta de Catalunya. Internet Interdisciplinary Institute (IN3)|
|Keywords: ||Spanish Tax administration|
duty to provide information
duty of assistance
Information and communications technology
|Issue Date: ||16-Apr-2010|
|Publisher: ||Universitat Oberta de Catalunya. Internet Interdisciplinary Institute (IN3)|
|Type: ||Doctoral Thesis|
|Abstract: ||In The Spanish Tax Administration, citizens have the responsibility to find out, interpret and apply the complex, changing and sometimes even deficient tax legislation, so that the reduction of the administrative activity has to be counterbalanced with a strong rendering of the information and assistance services to the taxpayers. In this sense, all those Administration actions design to make available all the information pertaining to the exercise of rights and the compliance of tax obligations have to be strengthened, together with those actions offering resources and aid with the same purpose.
However, the regulation of these obligations has not measured up to their relevance, for legislation has just acknowledged them in general terms (articles 85.1 of the LGT and 62 of the RD 1065/2007), and pointed out some of the actions through which they can be rendered (articles 85.2 of the LGT and 63 to 78 of the RD 1065/2007). Moreover, legislations pertaining to these actions are in disagreement to a large extent and hold, in many respects, a programmatical character. Therefore, to date, there is no clear definition of any of these obligations or a delimitation of the instruments that make up their content. In addition, neither the comprehensive regulation of their characteristics nor the forecast of their possible legal effects have been done.
Accordingly, the main purpose of this thesis is to carry out a comprehensive legal study regarding the information and assistance obligations of the Tax administration, in direct relation to the incorporation of ICTs to its sphere of activity. Thus, the aim is to achieve a global assessment of the impact of ICTs on the application of these obligations, while contributing an updated definition of their concept, establishing their content and specifying their characteristics and legal consequences.|
|Appears in Collections:||Doctoral Thesis|
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