Distropía Parafiscal En La Venezuela de Siglo XXI - Bookswagon
Distropía Parafiscal En La Venezuela de Siglo XXI

Distropía Parafiscal En La Venezuela de Siglo XXI


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About the Book

Entre el Estado y el sector privado existe una vinculación indisoluble en la consecución del bienestar general. Dicha relación está enmarcada en la llamada "Cláusula de Corresponsabilidad Social". Una de las principales manifestaciones de dicha cláusula es la tributación, la cual se implementa variándola en intensidad y modalidad, según la concepción del Estado y la ideología política imperante en cada momento.

Los gobiernos que han operado en Venezuela en estas primeras dos décadas del siglo XXI han intensificado como nunca la imposición de obligaciones patrimoniales a los particulares, basándose precisamente en la corresponsabilidad social. Si bien entre esas obligaciones no existe homogeneidad, estas registran como denominador común su afectación a fines estatales preestablecidos y su manejo bajo mecanismos hacendísticos, poco o nada ortodoxos.

Aquella cuestionable práctica, convertida en piedra angular del financiamiento de un proyecto político, se ha desarrollado al amparo de una carta magna propia de la corriente neoconstitucional y de un Estado catalogado de democrático, social de derecho y de justicia que, en manos inescrupulosas, ha creado un halo de aparente legitimidad que el transcurso del tiempo se ha encargado de desvanecer.

Para arribar a conclusiones sobre la naturaleza y la validez de 47 de esas obligaciones patrimoniales, fue necesario desmontar el discurso político en el que se fundamentó su creación y adopción. Este estudio del profesor Juan Cristóbal Carmona Borjas se realizó mediante un exhaustivo análisis del texto constitucional y de una minuciosa evaluación del concepto de tributo, de los principios que rigen la materia y, muy especialmente, de la clasificación tripartita que, respecto de aquel, sigue imperando. De esta manera, se formuló, además, una serie de propuestas concretas sobre el tema que se adaptan a los tiempos que corren y cierran el paso a la arbitrariedad


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Product Details
  • ISBN-13: 9798888957745
  • Publisher: EDITORIAL JURIDICA VENEZOLANA INTER
  • Binding: Paperback
  • Language: Spanish
  • Returnable: Y
  • Weight: 1083 gr
  • ISBN-10: 888895774X
  • Publisher Date: 25 May 2023
  • Height: 229 mm
  • No of Pages: 716
  • Spine Width: 40 mm
  • Width: 152 mm


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