El impuesto sobre sociedades en Venezuelasituación actual y perspectivas de su capacidad tributaria
- Edda Xiomara Zambrano Marciales
- Francisco Ortiz Utrillas Director
Defence university: Universidad de La Laguna
Year of defence: 2009
- Jesús Ruiz-Huerta Carbonell Chair
- María Olga González Morales Secretary
- Rodolfo L. Espino Romero Committee member
- José Luis Rivero Ceballos Committee member
- Francisco Javier Loscos Fernández Committee member
Type: Thesis
Abstract
ABSTRACT: The analysis was based on the fiscal reforms of non-oil tax revenue. This tax has been losing its share in the internal fiscal structure. However, in the last years of the period from 1990 to 2006, its performance has been positive due to the modernization of the Tax Administration, the anti-tax evasion plan, and the positive performance of the Gross Domestic Product.