Acerca de la “gobernanza fiscal” y de la “buena administración” en el ámbito tributario
Good fiscal governance, based on the principles applicable to corporate governance, seeks to achieve greater legal certainty. Other elements have been added to this initial idea that complement tax governance, such as corporate social responsibility, cooperative com-pliance in tax matters, the BEPS...
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| Format: | Article |
| Language: | Spanish |
| Published: |
2022
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8899937 |
| Source: | Anuario de la Facultad de Derecho. Universidad de Extremadura, ISSN 0213-988X, Nº 38, 2022 (Ejemplar dedicado a: Guerra y paz: el ámbito estructural del derecho y sus límites.), pags. 349-372 |
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