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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| Summary: |
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 debtors with the Public Treasury. This list is accessible to any person through the Internet. The measure has been supported by broad sectors of society, giving the impression that its legality does not admit discussion. But, it is necessary to ask if this conclusion is real, analyzing the supposed purposes of this publication and wondering if an appropriate proportionality judgment has been made. |
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