Abstract
In Venezuela, in the last two decades, various situations in the economy were appreciated, such as prices based on the oil barrel, insufficient public revenues for the sustainability of the quality of life and other conditions that led to the modification and structuring of a new tax system, this through impositions by the leaders who governed the economic and fiscal policies of that time. Thus, over time the State has been obliged to carry out tax reforms, with the purpose of obtaining a perfect levy, which brought with it the increase of pecuniary sanctions, imprisonment penalties, expansion of the tax base, new obligations and other aspects in this matter.
| Translated title of the contribution | Tax Planning: A Contribution of Business Management to Venezuelan Economic Development |
|---|---|
| Original language | Spanish (Ecuador) |
| Title of host publication | De la gerencia tradicional a la gerencia transformacional. Un estudio interdisciplinario |
| Publisher | Fundación Ediciones CLIO |
| Pages | 40-51 |
| Number of pages | 12 |
| ISBN (Print) | 978-980-451-010-6 |
| State | Published - 19 Feb 2024 |
Keywords
- Tax
- Planning
CACES Knowledge Areas
- 312A Arts