Author: Feliciano Nogueira Vidal
Programme: Doctoral Programme on the Information and Knowledge Society
Language: Spanish
Supervisors: Dr Ana María Delgado García and Dr Rafael Oliver Cuello
Faculty / Institute: Faculty of Law and Political Science
Subjects: Social Sciences
Key words: Electronic tax notification, e-mail enabled, Electronic registry
Area of knowledge: Financial and Tax Law
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Summary
The research analyses electronic notification in the Spanish tributary classification, with special reference to the historical evolution of the notification means and the legal sources, and finally moves forward to a practical analysis of the operation and the rules and principles of the current legal notification systems in the diverse types of national, regional, and local public administration. It concludes that the Information and Knowledge Society gives an opportunity to change the fundamental bases of traditional tax reporting, and that to incorporate electronic notification provides more value to the tributary administration, offering, as it does, an eco-friendly, more cooperative, and networking model, according to the provisions of the second paragraph of Article 45 of the constitution.