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Title: La Administración tributaria electrónica: retos aún pendientes para su definitivo asentamiento
Other Titles: Electronic tax administration: remaining challenges
Author: Rovira, Irene  
Others: Universitat Oberta de Catalunya (UOC)
Citation: Rovira Ferrer, I. (2014). La Administración tributaria electrónica: retos aún pendientes para su definitivo asentamiento. IDP. Revista de Internet, derecho y política, (18), 72-81. doi: 10.7238/idp.v0i12.1324
Abstract: The great regulatory and material developments implemented in the Spanish Tax Administration Agency to incorporate the information and communication technologies has made it an example not only for rest of the Spanish public sector but also internationally. Specifically, the first generic provisions of Law 30/1992 (26 November) on the legal framework for the common administrative procedure and, fundamentally, Law 28/2003 (17 December) on general taxation have become the legislative basis for all e-administration matters and for creating an all-encompassing website, which has meant the digitalisation of all procedures and a new form of operation. However, despite the laudable efforts made to date, the total implementation of the so-called e-administration is still a long way off. The aim of this paper is to examine the matters and aspects still to be addressed to make this a reality.
Keywords: Information and communication technologies
Tax administration
Electronic administration
Remaining challenges
DOI: 10.7238/idp.v0i12.1324
Document type: info:eu-repo/semantics/article
Version: info:eu-repo/semantics/publishedVersion
Issue Date: 13-Oct-2011
Publication license:  
Appears in Collections:2014, n. 18
Articles cientÍfics

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