Tax culture and collection, premises of taxation in Venezuela

Abstract

The main objective of this article is to analyze how the tax culture and the collection infer in the Venezuelan taxation, taking into account the responsibility of the State to comply with the financial activity, its purpose is to develop complex activities that it carries out through services public, national, regional or municipal entities, and within its management process provide optimal services to citizens, in order to improve their quality of life. The methodology used is a documentary research, whose scope is descriptive, where an analysis of the written information on a certain topic is made, based on consultations in printed and digital bibliographies. It is estimated to discover that negative aspects in tax collection is what generates large percentages of delinquency and tax evasion by citizens, thus achieving an efficient harmonized tax system that serves as an instrument to cover the budgetary expenses of the Venezuelan State deriving from In this way, the relevance that there is a theory based on tax management focused on taxation, perceiving the State as an active subject in the State- Taxpayer relationship, in this way providing a managerial alternative to tax collection, which can be useful and applicable in any territorial distribution.