The Resource El sistema de crédito social en el ámbito tributario = The social credit system in the area of taxation

El sistema de crédito social en el ámbito tributario = The social credit system in the area of taxation

Label
El sistema de crédito social en el ámbito tributario = The social credit system in the area of taxation
Title
El sistema de crédito social en el ámbito tributario = The social credit system in the area of taxation
Creator
Subject
Language
eng
Summary
This study analyses the legal construction of a social credit system in which the state legally rewards the integrity and honesty of people, and punishes those who have unreliable behavior. Big data will determine a series of patterns that, from the implementation of positive and negative social integrity lists at all levels and areas, including taxes, will be subject to rewards and penalties. The tax credit system guarantees compliance with the tax obligations of all taxpayers through a structured system of objective analysis of the taxpayer's behavior divided into degrees. This system has introduced the principle of tax reliability as one of the basic standards of social integrity. The article examines the situation in China
Citation source
In: Quincena fiscal. - Cizur Menor. - (2019), no. 18 ; p. 45-88
http://library.link/vocab/creatorName
Urquizu Cavallé, Á
Geographic coverage
  • Asia
  • International
Language note
Spanish
http://library.link/vocab/subjectName
  • tax authorities
  • big data
  • control
  • blacklist
  • penalties
  • tax avoidance
  • anti-avoidance
  • transparency
  • tax incentive
  • tax credit
Label
El sistema de crédito social en el ámbito tributario = The social credit system in the area of taxation
Instantiates
Publication
Label
El sistema de crédito social en el ámbito tributario = The social credit system in the area of taxation
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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