Administración tributaria electrónica. Algunas tendências a propósito del reciente informe de la OECD por Alfredo Collosa publicado por CIAT (1o/2019). “La Administración electrónica implica distintos elementos coordinados. Por um lado el desarrollo de servicios electrónicos, por el otro la creación de la normativa y los instrumentos tecnológicos y asimismo un nuevo modelo de gestión pública basado en eficiencia y eficacia.”
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