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Full document
( 344 Descargas )
documento electrónico
Inglés
Modelos y Manuales / Models and Manuals
2016
268 p
The main goals of the Handbook are to serve as a reference guide on collection and recovery, and to make known best practices based on the experiences of tax administrations in Latin America. It also conveys some consequences of failing to observe such practices, offers general guidelines on the structure and components of the processes discussed herein, serves as a basis for proposing regulatory reforms, reveals different methods for dealing with the processes and their subprocesses, and offers a useful tool for academic purposes.
Centro Interamericano de Administraciones Tributarias (CIAT)
CIAT/AEAT/IEF
Darío González
Juan Pablo Jiménez, Luis Miguel Galindo, Fernando Lorenzo y Andrea Podestá
Santiago Díaz de Sarralde Miguez, Julio López, Gaspar Maldonado
Fernando Peláez Longinotti
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