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Los Recursos Administrativos Tributarios. Perspectivas Desde Su Regulación Jurídica

Author

Listed:
  • Alba Rosa Pupo Kairuz
  • Rosa Alba Pupo Kairuz

Abstract

El presente trabajo esta enfocado a atemperar la actividad probatoria en la tramitación de procesos administrativos a las tendencias que existen en el mundo y a tenor de los conflictos tributarios, que hacen inminente una buena práctica de los medios de prueba tradicionalmente conocidos, así como adecuarlos a las particularidades de los procedimientos tributarios. El análisis que hemos realizado es novedoso y nos aportará un estudio teórico a partir de los postulados doctrinales, el tratamiento del tema en las legislaciones tributarias modernas, así como un análisis histórico y exegético de la legislación, aspectos que nos permitieron dilucidar los argumentos para el perfeccionamiento y adecuación de la actividad probatoria a los recursos de Reforma y Alzada.

Suggested Citation

  • Alba Rosa Pupo Kairuz & Rosa Alba Pupo Kairuz, 2012. "Los Recursos Administrativos Tributarios. Perspectivas Desde Su Regulación Jurídica ," Contribuciones a las Ciencias Sociales, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 2012-06, June.
    • Handle: RePEc:erv:coccss:y:2012:i:2012-06:9
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