La lista de deudores de la Ley General Tributaria, ¿una medida sancionadora proporcional?
In the last years the fight against corruption has been proclaimed as one of the principal aims to be pursued by different governments. One of the measures adopted for this purpose has been the reform of the General Tax Law. The reform makes possible the annual publication of a list of certain debto...
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Format: | Article |
Language: | Spanish |
Published: |
2017
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Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6115922 |
Source: | Revista de administración pública, ISSN 0034-7639, Nº 203, 2017, pags. 383-421 |
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