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Si us plau utilitzeu sempre aquest identificador per citar o enllaçar aquest document: https://hdl.handle.net/2445/194475
Estrategias de simplificación en el pago de los tributos
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[spa] El presente trabajo se orienta a explorar las posibles mejoras en la comunicación entre las
Administraciones tributarias locales y los contribuyentes. Partiendo de la necesidad de
racionalizar y simplificar buena parte de los procedimientos mediante los cuales
Ayuntamientos y Diputaciones se comunican con la ciudadanía, se exponen tanto los
problemas detectados como sus potenciales soluciones.
El autor aborda los ámbitos de gestión, recaudación, inspección y revisión tributarias, pero
su análisis no se agota con la consideración de este esquema clásico. El punto de vista
adoptado se basa más bien en la concepción integral de la actividad administrativa local en
materia de tributos.
Con respecto al procedimiento de gestión, se comentan un seguido de problemáticas
relativas a distintos impuestos locales. Una vez expuestas estas vicisitudes, se presentan
distintas propuestas para prevenir el fraude fiscal o, lo que es más preciso, el incumplimiento
por desconocimiento. En los apartados relativos a la recaudación, inspección y revisión las estrategias que se
plantean tienen en común el hecho de aprovechar, casi todas ellas, las ventajas de la
digitalización. En este sentido, las herramientas son eminentemente electrónicas e
involucran el uso de dispositivos hoy en día muy extendidos, como móviles u ordenadores.
Atendiendo el punto de vista integral explicado, se dedica un apartado particular a la
atención al contribuyente, en el que también se desarrollan propuestas basadas en medios
electrónicos. Finalmente, el último apartado ofrece una reflexión acerca de la resistencia
interna al cambio, pues se considera una reacción natural por parte de los empleados de
cualquier organización pública o privada y que vale la pena considerar en todo proceso de
innovación
[eng] This paper aims to explore possible improvements in communication between local tax administrations and taxpayers. Based on the need to rationalise and simplify a large part of the procedures through which local councils and provincial councils communicate with citizens, both the problems detected and their potential solutions are presented. The author deals with the areas of tax management, collection, inspection and review, but his analysis does not end with the consideration of this classic scheme. Rather, the point of view adopted is based on the integral conception of local administrative activity in tax matters. With regard to the management procedure, a number of problems relating to different local taxes are discussed. Once these vicissitudes have been explained, various proposals are put forward to prevent tax fraud or, more precisely, non-compliance due to ignorance. In the sections on collection, inspection and review, the strategies put forward have in common the fact that almost all of them take advantage of the benefits of digitalisation. In this sense, the tools are eminently electronic and involve the use of devices that are nowadays very widespread, such as mobiles or computers. In keeping with the integral point of view explained above, a special section is devoted to taxpayer service, in which proposals based on electronic means are also developed. Finally, the last section offers a reflection on internal resistance to change. It is considered a natural reaction on the part of the employees of any public or private organisation and is worth considering in any innovation process.
[eng] This paper aims to explore possible improvements in communication between local tax administrations and taxpayers. Based on the need to rationalise and simplify a large part of the procedures through which local councils and provincial councils communicate with citizens, both the problems detected and their potential solutions are presented. The author deals with the areas of tax management, collection, inspection and review, but his analysis does not end with the consideration of this classic scheme. Rather, the point of view adopted is based on the integral conception of local administrative activity in tax matters. With regard to the management procedure, a number of problems relating to different local taxes are discussed. Once these vicissitudes have been explained, various proposals are put forward to prevent tax fraud or, more precisely, non-compliance due to ignorance. In the sections on collection, inspection and review, the strategies put forward have in common the fact that almost all of them take advantage of the benefits of digitalisation. In this sense, the tools are eminently electronic and involve the use of devices that are nowadays very widespread, such as mobiles or computers. In keeping with the integral point of view explained above, a special section is devoted to taxpayer service, in which proposals based on electronic means are also developed. Finally, the last section offers a reflection on internal resistance to change. It is considered a natural reaction on the part of the employees of any public or private organisation and is worth considering in any innovation process.
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OLAÑETA FERNÁNDEZ-GRANDE, Rafael. Estrategias de simplificación en el pago de los tributos. [consulta: 11 de gener de 2026]. ISSN: 2696-8509. [Disponible a: https://hdl.handle.net/2445/194475]