Please use this identifier to cite or link to this item:
http://hdl.handle.net/10609/149439
Title: | Estado actual de los deberes de información y asistencia de la Administración tributaria |
Author: | Rovira, Irene |
Citation: | Rovira Ferrer, I. [Irene]. (2012). Estado actual de los deberes de información y asistencia de la Administración tributaria. Civitas. Revista Española de Derecho Financiero, (154), 167-190. |
Abstract: | After the incorporation of Information and Communication Technologies (ICT) in the Tax Administration (national and international benchmark in this task), one of the most affected areas has been the information and assistance duties to taxpayers. In that sense, the transmission of contents is the basis of these duties, same as their own administrative changes that have involved the use of new media and techniques. Also do not forget that the concept of both duties is open, so the unprecedented opportunities offered by new technologies, in addition to revolutionize its delivery, has broadened the various tasks and services that make their contents. Thus, the purpose of this study is to assess the impact it has had the incorporation of ICT in the duties of information and assistance from the tax, and defining and assessing its current state. |
Keywords: | assistance obligation ICT information obligation tax administration taxpayers |
Document type: | info:eu-repo/semantics/article |
Version: | info:eu-repo/semantics/acceptedVersion |
Issue Date: | 2-Jan-2012 |
Appears in Collections: | Articles cientÍfics Articles |
Files in This Item:
File | Description | Size | Format | |
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Estado_Civitas_Rovira.pdf | 407,02 kB | Adobe PDF | View/Open |
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