Author: Antonio Díaz Galindo
Programme: Doctoral Programme in Information and Knowledge Society
Language: Spanish
Supervision: Ana María Delgado García, Rafael Oliver Cuello
Faculty / Institute: Doctoral School UOC
Subjects: Administration
Key words: Electronic social cooperation, Collaboration agreements, Tax administration, Tax enforcement, Electronic filing of tax document
Area of knowledge: Information and Knowledge Society
Abstract:
This thesis studies electronic social cooperation through agreements with the Tax Administration, an essential legal figure to facilitate citizens and companies in fulfilling their tax obligations and exercising their rights. The practical importance of the figure contrasts with the double lack of theoretical construction and global vision of the applicable legal regime, a circumstance that this research intends to compensate. For this purpose, the constituent elements of the figure are first identified and the essential characteristics are established in order to elaborate the concept and delimit the legal nature. Once the theoretical basis is established, two analyses are then combined to determine the legal regime applicable to each constituent element: the first corresponds to the provisions issued by the different Tax administrations to regulate the legal figure; the second focuses on the content of the formalized instruments published on the internet portals and electronic offices of the Tax Administrations.