The ETICCs group, under the direction of Professor Pedrosa López, has published the collective work El cumplimiento tributario nacional e internacional (National and international tax compliance), in the prestigious Tirant lo Blanch publishing house.
Tax compliance has brought about a paradigm shift in the traditional system of relationships between taxpayers and tax administrations. The new good tax governance is based on cooperative tax practices based on mutual trust, tax transparency and tax certainty, with the aim of reducing conflicts in the interpretation of applicable rules and ensuring greater tax certainty. This trend towards tax cooperation is not limited to the Spanish sphere, but is also extending to the European and international dimensions. This transcendence requires knowledge of the recommendations and regulatory measures adopted by the European Commission and the work and reports of the OECD, as well as an understanding of the models adopted by other tax administrations.
This book aims to generate knowledge about cooperative tax compliance, while providing critical solutions to the problems it raises, with the aim of making progress in the complex process of defining and implementing policies and mechanisms in the search for an effective and fair relationship between tax administrations and taxpayers.
