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ISSN 2073-3828

CIAT THEMATIC BIBLIOGRAPHIC

Recovery

No. 2, October 2009

INDEX

Introduction Recovery • Legal Power • Organization • Tecnology

INTRODUCTION In an effort to provide an ever better and highly qualified tax information service to its member countries, the Inter-American Center of Tax Administrations hereby presents the CIAT Thematic Bibliographic Series. The purpose of this series is to disseminate relevant information on specific taxation issues to support the research and study work carried out by the tax administrations of the CIAT member countries.

On this occasion, the bibliography deals with Recovery. The material gathered includes studies and papers prepared by technical officials for presentation either at the general assemblies or technical conferences, essays, research scholarships and articles published in the tax administration review, among others.

The main theme has been subdivided into 3 topics and the bibliographical references are organized by year under each of these topics.

In turn, they are shown in alphabetical order according to the name of the authors, along with the title of the work and number of pages.

In the case of lectures, mention is made of the meetings where they were presented. A brief summary of the contents is included, as well as the link for downloading the electronic document.

Through this new documentary contribution, CIAT hopes to continue disseminating the bibliographical material existing in the Jorge Eduardo Corradine Library, thereby expanding the information provided for the benefit of the tax administrations.

RECOVERY LEGAL POWER

2006

GAUTHIER, Maxime. Tax Collection in France: Legal and Administrative Framework - Enforced Collection Policy / Maxime Gauthier. -- p. 295-306. -- In: CIAT Technical Conference, Madrid, Spain, 2006.

1997

MUÑOZ-NÁJAR BUSTAMANTE, Mauricio R. Legal Powers of the Tax Administration for Collecting the Tax Debt / Mauricio R. Muñoz-Nájar Bustamante. --p. 41-51. -- In: 31th CIAT General Assembly, Buenos Aires, Argentina, 1997.

1994

ALVES DA FONSECA, José. Legal power of the tax administration for the effective execution of the collection and recovery functions/ José Alves da Fonseca . -- p. 37-57. -- In: 28th CIAT General Assembly, Quito, Ecuador, 1994.

Topics: The legal and administrative framework of collection: The collection organization. -The legal framework of collection in the DGI. -Collection management and control. The Collection Policy: Increased responsiveness vis-à-vis returns non-compliance and delinquency. Strengthening the tax control quality chain.

Topics: Assumptions of Coercive or Compulsory Collection. Exercising the Coercive Powers.

The Coercive Recovery Procedure in the Peruvian Tax Law. Exceptions to Tax Privacy in the Peruvian Tax Law.

Topics: Collection.-- Advantages.-- Automation.-- Additional Effects.-- Sanctions.-- Speediness.- Security .-- Negative aspect.-- Evolution.-- Diskettes.-- Recovery.-- Modalities.-- Taxpayer.-Collector.-- Scheduling the recovery action.-- Support systems.—Permissiveness

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ORGANIZATION

2006

DÍAZ SAAVEDRA, Néstor. Competence and Organization of the Tax Administration Vis-À-Vis Collection: The Colombian Model / Néstor Díaz Saavedra. -- p. 329-353. -- In: CIAT Technical Conference, Madrid, Spain, 2006.

Topics: Theoretical framework. Setbacks in the coercive collection process. Tax administration (DIAN) administrative collection procedure: Jurisdiction. -Competency: Functional competency.

-Territorial competency. - Collection procedure stages: Persuasive stage. -Coercive stage. Legal provisions applicable to the collection process. The future of collections with the single model for automated revenue, service and control (MUISCA).

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SNAAUW, Mike. Competence and Organization of the Tax Administration Vis-À-Vis Collection / Mike Snaauw. -- p. 305-328. -- In: CIAT Technical Conference, Madrid, Spain, 2006.

Topics: Entities responsible for taxation. Tax collection today. Enforcement remedies. Third party liability. Crown priority. Deemed trust. Prescribed security interest. Enhanced garnishment.

Deemed security. Bankruptcy and insolvency law. Challenges.

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1996

SÁNCHEZ BLANCO, Enrique. Evaluation of Performance of the Tax Administration’s Collection and Recovery Functions / Enrique Sánchez Blanco. -- p. 293-302. -- In: CIAT Technical Conference. Viterbo, Italy, 1996.

1994

DEL GIUDICE, Michele. The Integration and / or Coordination of the Tax Administration Functions : Collection, Verification and Recovery / Michele Del Giudice. -- p. 333-343. -In: 28th CIAT General Assembly, Quito, Ecuador, 1994.

Topic: Exercising the collection function. Efficiency in the collection process. Actions against fraud in collection.

Topics: The Italian taxpayer’s obligation to file the income tax return. The assessment phase.

The collection phase. The collection mode. Sanctions.

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TECHNOLOGY

2006

PIRES, José María. Tools Used in Aid of Collection / José María Pires . -- p. 383-392. -- In: CIAT Technical Conference, Madrid, Spain, 2006.

Topics: The enforced collection modernization plan. Functional architecture: Description.

Deterrence systems: The system to setoff debts from tax refunds. The tax benefit control system.

The IT debtor disclosure system (SIPDEV). Operating systems prior to coercion: The electronic summons and notifications’ system (SECIN). The IT procedural incidents’ management system (SIGIP). Operating systems for coercion: The third party institutions’ data transfer network (REDET). The electronic registry of assets subject to garnishment (CEAP). The automated garnishment IT system (SIPA). The automated attachment IT system (SIGVEC). Internet. Project implementation: outcomes.

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SEGARRA TORMO, Santiago. Tools Used in Aid of Collection / Santiago Segarra Tormo. -- p.

355-382 -- In: CIAT Technical Conference, Madrid, Spain, 2006.

Topics: Spain’s AEAT information system. The role of financial institutions in tax revenue collection. Collection procedure phases. Collection risk. The AEAT collection information system data model. Horizontal IT tools to process files. Due dates’ control. Attachments. Management of requests for tax deferrals.

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1995

ARIAS MINAYA, Luis Alberto. Collection and Recovery Systems that Minimize Corruption / Luis Alberto Arias Minaya. -- p. 229-245. -- In: 29th CIAT General Assembly. Lima, Perú, 1995.

1991

DELATTRE, Michel. Influence of New Technologies in Tax Collection and Recovery / Michel Delattre. -- p 153-162. -- In: 25th CIAT General Assembly, Washington D.C., United States of America, 1991.

Topics: More Common irregularities. Desired features for the introduction of a collection system.

Key features of the banking collection system of Peru. Control system used in Peru.

Topics: From paper to magnetic tape. Toward teletransmission, teledeclaration and telepayment.

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TOSCANO SORIA, Luis. Influence of New Technologies in Tax Collection and Recovery/ Luis Toscano Soria. – p. 163-168 -- In: 25th CIAT General Assembly, Washington D.C., United States of America, 1991.

Topics: Products achieved through the application of new technologies to collection and recovery. Influence of news technologies in tax collection and recovery.

Inter-American Center of Tax Administrtions P.O. Box 0834-02129 Panama, Republic of Panama Telephones: (507) 269-1270 265-2766 Fax: (507) 264-4926

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