El impuesto sobre sociedades en Venezuelasituación actual y perspectivas de su capacidad tributaria

  1. Edda Xiomara Zambrano Marciales
Supervised by:
  1. Francisco Ortiz Utrillas Director

Defence university: Universidad de La Laguna

Year of defence: 2009

Committee:
  1. Jesús Ruiz-Huerta Carbonell Chair
  2. María Olga González Morales Secretary
  3. Rodolfo L. Espino Romero Committee member
  4. José Luis Rivero Ceballos Committee member
  5. Francisco Javier Loscos Fernández Committee member
Department:
  1. Economía Aplicada y Métodos Cuantitativos

Type: Thesis

Teseo: 220522 DIALNET

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.