Abstract
The main aim of “e-Administration” programmes in Spain is to regulate and to implement administrative procedures that enable e-documents to be telematically processed, recorded and filed in a unified system that may be used by various entities. S. 45 of the 30/1992, of 26 November, Administrative Common Procedures Act is the general basis for the regulation of the specific demonstrations of computer and telematic techniques in Administrative procedures, such as the management of e-documents, the use of e-signature, the handling of administrative databases or general records on computer means, the issuance of e-mail notices and the management of administrative information by telematic means, either displaying it on administrative websites or by subscribing to e-lists. For those purposes are noteworthy Tax regulations, which establish the general conditions and regulate the procedure for telematically presenting declarations of different tax models over the Internet.
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Latre, J.L.B. (2003). Implementing e-Government in Spain. In: Traunmüller, R. (eds) Electronic Government. EGOV 2003. Lecture Notes in Computer Science, vol 2739. Springer, Berlin, Heidelberg. https://doi.org/10.1007/10929179_80
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DOI: https://doi.org/10.1007/10929179_80
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