documento electrónico

Inglés

Revista de Administración Tributaria CIAT/AEAT/IEF

2013

135 p

This issue of the Tax Administration Review shows the diversity of the tasks that all the CIAT member countries are carrying out. This time we have classified the articles in sections; Taxpayer Service, Methodologies, International Taxation, Legal Framework. We hope, in future editions, to include sections on Tax Policy, Strategy and Institutional Development. This edition of the Review includes articles on the use of information technology to improve the taxpayer assistance and the evaluation of services provided by customs authorities; the development of methodologies for the monitoring and institutional decision making; the state of the debate regarding double taxation and exchange of information; the necessary conditions to have specialized international taxation units; and the regional legal framework on environmental taxation.