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 to deepen the knowledge of this matter, and does so with the declared intention of seeking a balance; in the sense of adopting an open position that includes all points of view and assessments, but also in emphasizing that the obligations arising from “Tax Governance” affect both subjects of the tax relationship, and the Tax Administration – even the legislating State – must make an effort in that sense, essential for the ultimate objective of changing the nature of the relationship between taxpayer and Administration.