Impuesto Municipal Sobre La Actividad Economica
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Impuesto Municipal Sobre La Actividad Economica

Impuesto Municipal Sobre La Actividad Economica


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About the Book

Esta obra del profesor Humberto Briceño León analiza el Impuesto Municipal sobre la Actividad Económica de Industria, Comercio, y Servicios, en Venezuela, sus elementos constitutivos, sus requisitos, límites, características, fórmula de cálculo, y la interrelación entre su hecho y base imponibles. Se aborda el poder conferido al poder nacional para coordinar y armonizar los impuestos municipales entre sí y con el resto de las exacciones atribuidas a los estados y a la nación. Se examina igualmente la noción de sujetos pasivos y activos del tributo, así como las formas que la alícuotas de ese Impuesto a la Actividad Económica ha venido adquiriendo. Este trabajo examina con especial énfasis los diversos poderes acordados al poder nacional para interferir con el municipal, y el replanteamiento constitucional de la relación entre el poder tributario nacional y el municipal. Es objeto de revisión en este análisis la noción de confiscación tributaria por efecto no solo de los tributos intra-municipales, también por la acumulación desbordada de múltiples cargas tributarias provenientes de los diversos poderes políticos territoriales. En Venezuela no se cuenta con decisiones judiciales que claramente indiquen una noción precisa de cómo, y en qué circunstancias se produciría la confiscación tributaria. Debate este trabajo sobre la constitucionalidad, y legalidad del Impuesto a las Actividad Económica a los hidrocarburos, a las telecomunicaciones, a las concesiones públicas de diversa índole, a las transacciones financiera y se presentan algunas propuestas para el comercio electrónico. Con especial interés se acomete el tema de la fragmentación regulatoria en materia procedimental tributaria municipal y su impacto sobre la impugnabilidad de los actos tributarios y el derecho a la defensa de los ciudadanos al respecto. Se aprecia continua la instauración de multiplicidad de procedimientos, muchas veces contradictorios entre sí, así como el establecimiento a nivel municipal de requisitos y regulaciones que al aplicarse modificarían y en ocasiones contradecirían aspectos del proceso judicial contencioso tributario cuya regulación está reservada al poder nacional. Finalmente, se formulan algunas propuestas en torno a la posibilidad del arbitraje contra las pretensiones fiscales de los municipios.



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Product Details
  • ISBN-13: 9798893428643
  • Publisher: EDITORIAL JURIDICA VENEZOLANA INTER
  • Binding: Paperback
  • Language: Spanish
  • Returnable: Y
  • Weight: 575 gr
  • ISBN-10: 8893428644
  • Publisher Date: 22 Apr 2024
  • Height: 229 mm
  • No of Pages: 358
  • Spine Width: 20 mm
  • Width: 152 mm


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