Towards a use of “legal design thinking” techniques in tax law studies
Palabras clave:
Legal Design, Derecho Tributario, Legal Visualization, Legal Design Thinking, Contribuyente, Human-centered design, DigitalizaciónResumen
Para construir una relación entre la Administración Tributaria y los contribuyentes basada en la confianza se debe proporcionar la información necesaria relacionada con las políticas o instituciones, pero también informar a los contribuyentes sobre sus derechos y obligaciones. Esta información debe ser conocida pero, sobre todo, comprendida.
El objetivo es introducir un cambio de paradigma en la forma en que se abordan los estudios jurídicos a través de técnicas Legal Design. En concreto, para diseñar mecanismos que permitan la comunicación de información compleja que ayude tanto a la comprensión del derecho como a la toma de decisiones.
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