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Las administraciones de asistencia digital integral en la Agencia Estatal de Administración Tributaria

Author

Listed:
  • Isabel Gil Rodríguez

    (Universidad de Salamanca)

Abstract

El objeto de este trabajo es analizar críticamente el nuevo modelo de asistencia al contribuyente, de carácter no presencial, puesto en marcha por la Agencia Estatal de la Administración Tributaria (AEAT), a través de las Administraciones de Asistencia Digital Integral (ADI). En dicha tarea, examinaremos cómo ha incidido la creación de las ADI en la estructura y organización de la AEAT, sus notas características, así como las ventajas e inconvenientes que plantean. Todo ello al objeto de verificar si este nuevo modelo de asistencia contribuye a mejorar la eficacia y eficiencia de la Administración Tributaria, potencia el cumplimiento voluntario de las obligaciones tributarias y, en definitiva, si favorece, en todo caso, y no deteriora el derecho a ser informado y asistido por la Administración tributaria.

Suggested Citation

  • Isabel Gil Rodríguez, 2024. "Las administraciones de asistencia digital integral en la Agencia Estatal de Administración Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 190(1), pages 37-77, March.
    • Handle: RePEc:hpe:crotri:y:2024:v:190:i:1:p:37-77
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    File URL: https://cronicatributaria.ief.es/ief/ct/index.php/cronica-tributaria/article/view/2365/2850
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    More about this item

    Keywords

    información; asistencia; Administración tributaria; digitalización;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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