Garantías de los derechos de los obligados tributarios. Los principios de seguridad y transparencia ante el uso de la informática decisional en la Administración tributaria
Technology and the development of artificial intelligence are creating a new public administration paradigm, justified in the principle of effectiveness of Article 103 of the Spanish Constitution. The Spanish Tax Agency leads the field among all government authorities, having developed the use of...
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| Format: | Article |
| Language: | Spanish |
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2020
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7849579 |
| Source: | Anuario de la Facultad de Derecho. Universidad de Extremadura, ISSN 0213-988X, Nº 36, 2020, pags. 219-248 |
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