2026-06-26T20:35:38Zhttps://docta.ucm.es/rest/oai/request

oai:docta.ucm.es:20.500.14352/176452023-08-25T12:04:42Zcom_20.500.14352_14col_20.500.14352_15

Bonell Colmenero, Ramón 2023-06-17T21:51:00Z 2023-06-17T21:51:00Z 2016-09-10 https://hdl.handle.net/20.500.14352/17645 The article discusses fundamentals aspects of taxes and training role of the Government, the Prime Minister in the 21st century. Firstly, the text revises some of the main changes currently taking place in the new century. Secondly, the study points out some aspects to consider in the development of Tax process, and Smart Tax Policies. eng open access Tax Policy Challenges in the 21st Century: Smart Tax Policies. Trying to change the world progressively, as the global phenomenon "Pokémon Go". journal article