Monograph “Electronic Tax Administration”

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Ana Maria Delgado (coord.)
In recent years, information and communication technologies (ICTs) have been steadily incorporated into relations between the Public Administration and taxpayers in a pioneering and unstoppable process under the provisions of Article 96 of the General Tax Law 58/2003, of 17 December 2003, and Law 11/2007 of 22 June 2007, on the electronic access of citizens to public services. Taxpayers may now carry out certain tax procedures telematically (such as filing tax statements and paying taxes), while the tax authorities can also communicate with taxpayers electronically.
Keywords
administració electrònica tributaria, seu electrònica, TIC, factura electrònica, factura telemàtica, signatura electrònica

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Delgado (coord.), Ana Maria. “<strong>Monograph ‘Electronic Tax Administration’ </strong>”;. IDP. Internet, Law and Politics E-Journal, no. 12, https://raco.cat/index.php/IDP/article/view/248280.
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