Cumplimiento cooperativo, gobernanza fiscal y derechos y garantías de los contribuyentes

Within the model of cooperative compliance with tax obligations, the aim is to determine whether, in the current configuration of Tax Governance, taxpayers' rights and guarantees take precedence over the obligations imposed on them, especially if we take into account the new obligations arising...

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Bibliographic Details
Main Author: Carrasco Parrilla, Pedro José
Format: Article
Published: 2022
Online Access:
Source:Revista de educación y derecho = Education and law review, ISSN 2013-584X, Nº. 26 (Educación Fiscal y cumplimiento tributario voluntario (Tax compliance)), 2022
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