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

  1. Edda Xiomara Zambrano Marciales
Dirigée par:
  1. Francisco Ortiz Utrillas Directeur

Université de défendre: Universidad de La Laguna

Année de défendre: 2009

Jury:
  1. Jesús Ruiz-Huerta Carbonell President
  2. María Olga González Morales Secrétaire
  3. Rodolfo L. Espino Romero Rapporteur
  4. José Luis Rivero Ceballos Rapporteur
  5. Francisco Javier Loscos Fernández Rapporteur
Département:
  1. Economía Aplicada y Métodos Cuantitativos

Type: Thèses

Teseo: 220522 DIALNET

Résumé

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.