El impuesto sobre sociedades en Venezuelasituación actual y perspectivas de su capacidad tributaria
- ZAMBRANO MARCIALES, EDDA XIOMARA
- Francisco Ortiz Utrillas Doktorvater
Universität der Verteidigung: Universidad de La Laguna
Fecha de defensa: 30 von April von 2009
- Jesús Ruiz-Huerta Carbonell Präsident/in
- María Olga González Morales Sekretärin
- Rodolfo L. Espino Romero Vocal
- José Luis Rivero Ceballos Vocal
- Francisco Javier Loscos Fernández Vocal
Art: Dissertation
Zusammenfassung
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.