Evolución, importancia y actual tratamiento de la educación fiscal en la Agencia Estatal de Administración Tributaria (AEAT) y en la institución de la Unión Europea
This article tries to analyze what is the degree of importance of tax education within the framework of the fight against tax fraud and how it influences the taxpayer's morality that affects the degree and form of compliance with their tax obligations. Likewise, its basic normative degree is an...
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Format: | Article |
Language: | Spanish |
Published: |
2022
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Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8719995 |
Source: | Revista de educación y derecho = Education and law review, ISSN 2013-584X, Nº. 26 (Educación Fiscal y cumplimiento tributario voluntario (Tax compliance)), 2022 |
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Summary: |
This article tries to analyze what is the degree of importance of tax education within the framework of the fight against tax fraud and how it influences the taxpayer's morality that affects the degree and form of compliance with their tax obligations. Likewise, its basic normative degree is analyzed and, especially considering the fundamental or basic rights that may be involved. Finally, the latest measures carried out in the field of tax education are analyzed both by the State Tax Administration Agency (AEAT) and at the European Union level. As a result of all the above, it is concluded how this matter, tax education, despite not being totally new, has been gaining prominence over time because it has a special link in the taxpayer's behavior. |
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