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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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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dialnet-ar-18-ART00012776322019-03-01La lista de deudores de la Ley General Tributaria, ¿una medida sancionadora proporcional?Aberasturi Gorriño, UnaiListado de deudorestransparenciasanción administrativaList of debtortransparencyadministrative punishmentIn 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.En los últimos años la lucha contra la corrupción se ha proclamado como uno de los principales objetivos a perseguir por los diferentes gobiernos. Una de las medidas que se ha adoptado con este fin ha sido la reforma de la Ley General Tributaria, que posibilita en su art. 95.bis la publicación anual de una lista de determinados deudores frente a la Hacienda Pública accesible para cualquier persona a través de Internet. Esta reforma ha sido aplaudida por amplios sectores de la sociedad, dando la impresión de que su legalidad no admite discusión. Cabe preguntarse si esto es así, efectivamente, siendo necesario analizar las supuestas finalidades que persigue esta publicación y si se ha realizado un juicio de proporcionalidad adecuado.2017text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=6115922(Revista) ISSN 0034-7639Revista de administración pública, ISSN 0034-7639, Nº 203, 2017, pags. 383-421spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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Revista de administración pública, ISSN 0034-7639, Nº 203, 2017, pags. 383-421
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| language |
Spanish
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| topic |
Listado de deudores
transparencia sanción administrativa List of debtor transparency administrative punishment |
| spellingShingle |
Listado de deudores
transparencia sanción administrativa List of debtor transparency administrative punishment Aberasturi Gorriño, Unai La lista de deudores de la Ley General Tributaria, ¿una medida sancionadora proporcional? |
| description |
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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| format |
Article
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| author |
Aberasturi Gorriño, Unai
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| author_facet |
Aberasturi Gorriño, Unai
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| author_sort |
Aberasturi Gorriño, Unai
|
| title |
La lista de deudores de la Ley General Tributaria, ¿una medida sancionadora proporcional?
|
| title_short |
La lista de deudores de la Ley General Tributaria, ¿una medida sancionadora proporcional?
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| title_full |
La lista de deudores de la Ley General Tributaria, ¿una medida sancionadora proporcional?
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| title_fullStr |
La lista de deudores de la Ley General Tributaria, ¿una medida sancionadora proporcional?
|
| title_full_unstemmed |
La lista de deudores de la Ley General Tributaria, ¿una medida sancionadora proporcional?
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| title_sort |
la lista de deudores de la ley general tributaria, ¿una medida sancionadora proporcional?
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| publishDate |
2017
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| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=6115922
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| _version_ |
1709747732216807424
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