El cumplimiento voluntario como institución de la reforma del sistema tributario venezolano

García Chourio, Jose Guillermo

Abstract:

A consensus between the reformers of the public administration exists on a matter that changes are not decreed, but that these require, for their effective fulfilment of certain conditions, like stimulation of actors affected by the reforms, to recognize the new scenario like favorable and therefore, to act in its name. Under this premise, this paper analyzes the voluntary fulfillment of the taxes payment as reformative institution of the Venezuelan tax system, which has implied the development of a formal incentives structure promoting the initiative of conscious tax payment.

Área(s) temática(s):

• 2. Gobierno, Instituciones y Comportamiento Políticos

Año:

2007

Tipo de publicación:

Artículo

Journal:

. Intangible Capital. Universitat Politècnica de Catalunya. Barcelona.

Volumen:

3

Número:

16

Páginas:

63-87