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

  1. ZAMBRANO MARCIALES, EDDA XIOMARA
Zuzendaria:
  1. Francisco Ortiz Utrillas Zuzendaria

Defentsa unibertsitatea: Universidad de La Laguna

Fecha de defensa: 2009(e)ko apirila-(a)k 30

Epaimahaia:
  1. Jesús Ruiz-Huerta Carbonell Presidentea
  2. María Olga González Morales Idazkaria
  3. Rodolfo L. Espino Romero Kidea
  4. José Luis Rivero Ceballos Kidea
  5. Francisco Javier Loscos Fernández Kidea
Saila:
  1. Economía Aplicada y Métodos Cuantitativos

Mota: Tesia

Teseo: 220522 DIALNET

Laburpena

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.