The effectiveness of the list of relevant non-compliers to the Public Treasury
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We aren’t yet aware of the effectiveness of the preventive and educational strategies put in place by states to increase public resources, combat the impunity of the relevant non-compliers and contribute to the voluntary fulfilment of tax duties. To this end, we present the data of a research study that analyses the effectiveness and constitutional adequacy in Spain of the debtor lists published in 2015, 2016 and 2017 regarding the personal data protection law. The results show this measure to be minimally effective in achieving the goals proposed by the legislator. The repercussions regarding its proportionality are discussed, with the main aspects that could be improved also being indicated.
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