Powered by OpenAIRE graph
Found an issue? Give us feedback
ZENODOarrow_drop_down
ZENODO
Part of book or chapter of book . 2025
License: CC BY
Data sources: Datacite
ZENODO
Part of book or chapter of book . 2025
License: CC BY
Data sources: Datacite
versions View all 2 versions
addClaim

La introducción del compliance fiscal en las asignaturas de Derecho Financiero y Tributario

Authors: Díaz Ravn, Nicolás;

La introducción del compliance fiscal en las asignaturas de Derecho Financiero y Tributario

Abstract

En este trabajo, tras realizar un somero repaso de los avances en materia de cumplimiento normativo en materia fiscal en España, que incluye referencias al Código de Buenas Prácticas Tributarias aprobado por el Foro de Grandes Empresas, así como la norma UNE-19602 y la propuesta del Consejo para la Defensa del Contribuyente nº 3/2022, planteamos dos medidas para su introducción en las asignaturas de Derecho Financiero y Tributario, al entender esto como una necesidad en la completa formación del alumno que cursa las mismas. Al respecto, señalamos la experiencia personal derivada de la puesta en marcha de un proyecto de innovación docente en el que los alumnos deben asumir el rol de asesores, para analizar la situación fiscal de empresas emergentes nacidas en el seno de la Universidad de Sevilla, así como varios trabajos fin de estudio en los que los alumnos han analizado, desde diferentes puntos de vista, el compliance tributario (en algún caso incluso elaborando una propuesta de sistema de cumplimiento normativo adaptado a entidades que carecen del mismo).

Related Organizations
Keywords

cumplimiento normativo en materia tributaria, buenas prácticas tributarias, Innovación docente

  • BIP!
    Impact byBIP!
    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
Powered by OpenAIRE graph
Found an issue? Give us feedback
selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Upload OA version
Are you the author of this publication? Upload your Open Access version to Zenodo!
It’s fast and easy, just two clicks!