Non-national citizens regarding local taxes in Alicante province (1994-2014) / Los ciudadanos no nacionales y los impuestos locales. La atención al contribuyente extranjero en la provincia de Alicante (1994-2014)

Abstract

This study offers an overview of the relationship between non-national citizens in the Alicante province – as the dominant province for foreigners -and their input to local taxes- as principal economic resource for municipalities. First, it aims to describe the strategies of the local public tax agency (Suma Gestión Tributaria de la Diputación Provincial de Alicante) to achieve better communication with non-national regarding the taxing system. Secondly, it explores the understanding of Suma´s processes for the non-national taxpayer. The motivation is that complete integration of foreigners, as citizens full of rights and duties, with mutual empowerment for the local government and citizens alike.

Keywords

• Local taxes
• non-national citizens
• Suma Gestión Tributaria de la Diputación Provincial de Alicante
• foreigners Tax Service