Income tax enforcement in Spain

In some respects, the Spanish system is extremely advanced, such as in its state of computerization; however, in some ways it is not as developed as Mexico"s (with respect to personnel, auditing, or prosecutions) or as Peru"s (in its degree of autonomy). Section 2 describes the background to the Spanish tax reforms since 1978. Section 3 discusses organizational changes, and Section 4 the information system. Sections 5 and 6 deal respectively with personnel policies and auditing, and Section 7 with appeals, penalties, and prosecution. Finally, Section 8 provides a summary perspective, and suggests further changes.