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Full document
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documento electrónico
Inglés
Documentos de Trabajo - CIAT
2018
22 p
Providing tax certainty could -and should- imply multiple aspects, being by nature a multidimensional strategy that tries to “make it easier” to taxpayers to fulfill tax obligations by voluntary compliance. In this document, we analyze Tax Administration (TA) reality in this area, using the recent data available (2015) through ISORA, the International Survey on Revenue Administration performed in 2016-2017
1 Introduction. 2. Taxpayers rights and services. 3. Cooperative compliance strategies and alternative dispute resolution channels. 4. Rulings and special regimes/segmentation
Ignacio González, Ana Maria Pastor Ruiz, Juan Carlos Román Cortes, Fernando Casquero Martin
Carlos Garcimartin y Santiago Díaz de Sarralde Miguez
Andrés Duque, Wolney Martins, Antonio Seco and Raul Zambrano
Darío González
Milagros Paniagua San Martín
Centro Interamericano de Administraciones Tributarias (CIAT)
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