Compulsory online tax returns
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Redalyc
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| Format: | Artículo científico |
| Language: | en |
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Universitat Oberta de Catalunya
2015
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| _version_ | 1876465959551631360 |
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| author | Ana María Delgado García |
| author_facet | Ana María Delgado García |
| contents | Compulsory online tax returns Ana María Delgado García Derecho taxpayers Tax returns online submission electronic administration In general, submitting tax returns online is optional for taxpayers. Nonetheless, legislation provides for online submission to be made compulsory in certain cases, for taxpayers for whom, due to their economic or technical capacity, professional activity or other accepted factors, access to and the availability of the necessary technological resources are guaranteed. In that regard, it must be borne in mind that some taxpayers, particularly individuals, do not have the technical and economic resources to submit returns online. One of a number of measures geared towards making submission easier for such taxpayers consists of allowing returns to be submitted on behalf of third parties in the context of social collaboration in the collection of taxes. Such collaboration takes on greater importance in cases in which online interaction with the tax authorities is compulsory. 2015 artículo científico 1699-8154 https://www.redalyc.org/articulo.oa?id=78844233003 en http://www.redalyc.org/revista.oa?id=788 IDP. Revista de Internet, Derecho y Política application/pdf Universitat Oberta de Catalunya IDP. Revista de Internet, Derecho y Política (España) Num.21 |
| format | Artículo científico |
| id | redalyc_78844233003 |
| institution | Redalyc |
| language | en |
| publishDate | 2015 |
| publisher | Universitat Oberta de Catalunya |
| spellingShingle | Compulsory online tax returns Ana María Delgado García Derecho taxpayers Tax returns online submission electronic administration Compulsory online tax returns Ana María Delgado García Derecho taxpayers Tax returns online submission electronic administration In general, submitting tax returns online is optional for taxpayers. Nonetheless, legislation provides for online submission to be made compulsory in certain cases, for taxpayers for whom, due to their economic or technical capacity, professional activity or other accepted factors, access to and the availability of the necessary technological resources are guaranteed. In that regard, it must be borne in mind that some taxpayers, particularly individuals, do not have the technical and economic resources to submit returns online. One of a number of measures geared towards making submission easier for such taxpayers consists of allowing returns to be submitted on behalf of third parties in the context of social collaboration in the collection of taxes. Such collaboration takes on greater importance in cases in which online interaction with the tax authorities is compulsory. 2015 artículo científico 1699-8154 https://www.redalyc.org/articulo.oa?id=78844233003 en http://www.redalyc.org/revista.oa?id=788 IDP. Revista de Internet, Derecho y Política application/pdf Universitat Oberta de Catalunya IDP. Revista de Internet, Derecho y Política (España) Num.21 |
| title | Compulsory online tax returns |
| topic | Derecho taxpayers Tax returns online submission electronic administration |
| url | https://www.redalyc.org/articulo.oa?id=78844233003 |