Publications

Este proyecto ha tenido un dilatado periodo de desarrollo, coherente con la intención de búsqueda de soluciones pragmáticas, y susceptibles de efectiva aplicación, que ha caracterizado su planteamiento. Por ese motivo, tras una primera aproximación a las cuestiones analizadas, por parte de los autores de cada uno de los capítulos en que se refleja el trabajo, hubo una serie de sendos seminarios para compartir la primera redacción y propuestas sobre cada aspecto del estudio. A saber: En dichos Seminarios participaron representantes de diversas instituciones públicas y privadas –interlocutores sociales relevantes en el ámbito tributario–, cuyas opiniones, sirvieron para completar y mejorar las propuestas iniciales de los autores del trabajo; al…

This document, which was published by the Foundation last June 2022, is organised into 13 chapters, the last of which was written by Maximino Linares (EY Abogados, the firm coordinating the project) and aims to reflect the primary considerations of previous chapters and underscore the proposals for improvement. True to the pragmatism of the Foundation’s projects, these proposals for improvement are incorporated into the content of this work and are generally clearly connected with upholding legal certainty and the efficiency of administrative procedures, which should be the principles at the centre of tax proceedings. The project does not aspire to address all tax procedural matters and so includes no references…

The book “Gobernanza Fiscal: una aproximación equilibrada” is more than ever a choral work, under the coordination of KPMG Lawyers, professionals of the trustees, together with representatives of the Academy and the Tax Administration have been responsible for the drafting of the various chapters, which provide a broad vision of Governance, and its significance in the tax field; but together with them it has been essential the active participation in the discussion tables of representatives of the Directorate General of Taxes, the Central Taxpayers Delegation or the School of Public Finance, along with other university professors and representatives of the business world. The result is an interesting work, which tries…

When presenting this work we should remember that, as defined in its by-laws, the Tax and Competitivity Foundation is committed to research on taxation with the ultimate aim of improving the Spanish tax system and the processes or procedures for the application of taxes. It is clearly assumed that the Spanish tax system is not only identified with the set of rules that make up the tax system, but also includes the practice of applying the different taxes that make up the system, an area in which the Courts play a fundamental role. In addition, the programme statement made by the Foundation in March 2014 – during the processing of…