La inclusión digital en la Administración tributaria española

Abstract

Once the introduction of information and communication technologies and the subsequent regulatory adjustment have been achieved, the third big challenge for electronic Administration to become a reality is the attainment of a full digital inclusion. In this sense, the current so-called divide and the distrust still associated to the use of these technologies represent the last barriers for its ultimate implementation, since citizens’ widespread electronic operation is an unavoidable premise. Thus, bearing in mind that the Spanish Tax Administration has been pioneering and is still exemplar in this field, it is especially relevant to study the central measures taken in this respect to date, both to analyze them in detail and to assess the best way to carry on.