Redefining the Tax Administration and Municipal Governance from a Comprehensive, Strategic and Polysemous Vision of the Miranda Municipality, Falcón State

Abstract

The overall purpose of this research was to redefine tax management and municipal governance from a comprehensive, strategic, and polysemic perspective of the municipality of Miranda in Falcón State. In addition, it was theoretically based on tax and municipal governance matters such as: Aguirre (2021), González (2022), Aguilar (2015), Chirinos (2024), Palomino and Palomino (2024), among others. The epistemological approach adopted in the research corresponds to the interpretive paradigm with a qualitative, field-type approach using the phenomenological-hermeneutic method of Heidegger (1974), Husserl (1962), and Martínez (2009). The population consisted of the documents that scientifically supported the research, as well as specialists in the area of study. Documentary observation and in-depth interviews were used to collect information, for which documentary filing and an interview script with open-ended questions were designed as instruments. The information was analyzed through hermeneutics and analytical induction. The results obtained show that Tax Management is not just a set of administrative procedures, but is interpreted from multiple perspectives. Therefore, Municipal Governance is not limited to the capacity to govern, but involves a complex network of actors and processes, also with varied interpretations. In this sense, the comprehensive, strategic vision