El impuesto sobre sociedades en Venezuelasituación actual y perspectivas de su capacidad tributaria
- ZAMBRANO MARCIALES, EDDA XIOMARA
- Francisco Ortiz Utrillas Directeur
Université de défendre: Universidad de La Laguna
Fecha de defensa: 30 avril 2009
- Jesús Ruiz-Huerta Carbonell President
- María Olga González Morales Secrétaire
- Rodolfo L. Espino Romero Rapporteur
- José Luis Rivero Ceballos Rapporteur
- Francisco Javier Loscos Fernández Rapporteur
Type: Thèses
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.