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

  1. Edda Xiomara Zambrano Marciales
Dirigida per:
  1. Francisco Ortiz Utrillas Director

Universitat de defensa: Universidad de La Laguna

Any de defensa: 2009

Tribunal:
  1. Jesús Ruiz-Huerta Carbonell President/a
  2. María Olga González Morales Secretària
  3. Rodolfo L. Espino Romero Vocal
  4. José Luis Rivero Ceballos Vocal
  5. Francisco Javier Loscos Fernández Vocal
Departament:
  1. Economía Aplicada y Métodos Cuantitativos

Tipus: Tesi

Teseo: 220522 DIALNET

Resum

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.