El procedimiento de gestión tributaria
Archivos
NO SE HA AUTORIZADO la consulta de los documentos asociados
Fecha
2015-07-08
Título de la revista
ISSN de la revista
Título del volumen
Editor
Jaén: Universidad de Jaén
Resumen
[ES] El objetivo principal de este trabajo es el estudio del procedimiento tributario de gestión aplicado actualmente en España (recogido en la Ley General Tributaria 58/2003, del 17 de diciembre) teniendo en cuenta las actualizaciones incorporadas hasta el momento. Con él, se pretende desarrollar las actuaciones que se deben llevar a cabo tanto por el obligado tributario como por la Administración en lo que a este ámbito se refiere. Para ello, estudiaremos cómo determinar la deuda tributaria (objetivo del procedimiento de gestión), plazos que existen, posibles resoluciones y demás aspectos relacionados. Y es que, el hecho de conocer ciertos aspectos sobre este tema nos ayudará a enfrentarnos ante un trámite con la Agencia Tributaria y evitar así sanciones. En el caso de las empresas, aún más, podemos destacar su importancia, pues, una adecuada gestión tributaria junto a una mayor seguridad jurídica en materia fiscal será clave para conseguir mejores resultados económicos, disminuyendo riesgos.
[EN] The main objective of this work is the study of tax management procedure is currently applied in Spain (referred in the General Tax Law 58/2003, 17 of December) taking into account updates built so far. With it, we intend to study the actions to be carried out either by the taxpayer and by the Administration as this area of taxation are concerned. To do this, we will study how to determine the tax debt (the management objective of the procedure), there are deadlines, possible resolutions and other aspects related to the subject matter. And it is that the fact of knowing certain aspects of this issue help us when we face to a procedure with the Tax Agency and avoid sanctions. In the case of companies, further, we can highlight the importance, because, a correct tax administration with greater legal certainty on taxation leads to greater strength in its economic performance, reducing their risks.
[EN] The main objective of this work is the study of tax management procedure is currently applied in Spain (referred in the General Tax Law 58/2003, 17 of December) taking into account updates built so far. With it, we intend to study the actions to be carried out either by the taxpayer and by the Administration as this area of taxation are concerned. To do this, we will study how to determine the tax debt (the management objective of the procedure), there are deadlines, possible resolutions and other aspects related to the subject matter. And it is that the fact of knowing certain aspects of this issue help us when we face to a procedure with the Tax Agency and avoid sanctions. In the case of companies, further, we can highlight the importance, because, a correct tax administration with greater legal certainty on taxation leads to greater strength in its economic performance, reducing their risks.