Current analysis of tax non-compliance with accounting and registration obligations

Authors

  • Iván Pérez Jordá

DOI:

https://doi.org/10.5944/rduned.27.2021.31107

Keywords:

Consummation, regularization, infringement, noncompliance with accounting and registration obligations

Abstract

In this paper we examine the unjust type of infraction, its consummation, the viability of its regularisation and the compatibility between different types of infractions due to the non-fulfilment of accounting and registration obligations.

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Author Biography

Iván Pérez Jordá

Funcionario de Administración Local con habilitación de carácter nacional.

Doctor en Derecho Financiero y Tributario.

Profesor Asociado de Derecho Administrativo en la Universidad de Valencia.

Licenciado en Ciencias Políticas. Doctorando en Filosofía y Letras en la UNED

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Published

2021-07-01

How to Cite

Pérez Jordá, I. . (2021). Current analysis of tax non-compliance with accounting and registration obligations. Revista de Derecho de la UNED (RDUNED), (27), 819–866. https://doi.org/10.5944/rduned.27.2021.31107

Issue

No. 27 (2021)

Section

Estudios

License


Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.