Resumo

RIOS GRANADOS, Gabriela. Innovación tecnológica en la gestión tributaria. Un estudio comparado: España y México. Bol. Mex. Der. Comp. [online]. 2003, vol.36, n.108, pp.1011-1035. ISSN 2448-4873.

This is a comparative law essay that examines the consequences of the use of the internet by the systems of control, collection and administration of taxes in Spain and Mexico. On the basis of an examination of the advantages and disadvantages of the practices derived from the use of the Internet, the author identifies the problems of legality and legal certainty that have been created, mainly in relation to the procedures of tax administration. Moreover, she discusses the difficulties of an effective mechanism of tax fiscalization on e-trade, and proposes some measures to overcome them. Finally, she also refers to the problems related to having access to and using the information that is in the hands of tax authorities.

Palavras-chave : Internet; tax administration; legality; legal certainty.