Quejas en materia tributaria: evolución, perspectivas y oportunidades. (parte ii)

Abstract

Complaints on tax matters have existed in Spanish law since 1881. They are little known and, therefore, little valued, as a way of defending citizens» rights. At present, they include those that refer to the effectiveness of the rights of taxpayers, to the quality of the services of the Administrations in the area of taxation and, especially, those that arise from the application of the tax system. They do not replace administrative appeals, but they can avoid them, helping to reduce the high level of litigation in Spain in tax matters, which is one of its main problems, and one that has yet to be resolved.

The institutions and internal bodies that deal with them are studied at the level of the State Administration, Autonomous Communities and Local Corporations. The activity of the Ombudsman in tax matters and the degree of coordination that exists between the different channels for the presentation of complaints are also studied. 

Finally, it summarizes the proposals that have been made to improve their effectiveness, their degree of application and how they can be used to better defend taxpayers» rights, improve the efficiency of  the Administration and defend the public interest.

Finally, the proposals that have been made to improve their effectiveness, their degree of application and how they can be used to better defend taxpayers» rights, improve the efficiency of the Administration and defend the public interest are summarized.