Incidence of the use of TAX MACHINES for the effective collection of taxes.

In Venezuela, technological advances in tax matters have allowed the modernization of companies and institutions regardless of the commercial activity they perform in society, which favors their growth and prepares them for the changes that arise in the application of new technologies.

While it is true, these technological resources optimize the profitability of a commercial establishment, since it gives them the opportunity to guarantee the customer, speed, effectiveness, quality of products and services.

In the case of fiscal cash registers; it is a type of technological resource that facilitates a fast and effective registration of the sales operations of the products that are marketed, and in turn, allows the State to implement a solid tax system that recognizes the fact of increasing the national income through the collection of taxes.

In the world, taxes represent one of the most important sources of income that states have, since through them, governments acquire resources through which they can carry out social works, investment and state administration.

Accordingly, Millán (2003) indicates that the tax is "as" the benefits in money or in kind, demanded by the state by virtue of its power of empire, to those who are in the situations considered by law as taxable event.

There are several types of taxes that allow the state to obtain income to carry out its social investment plans, among them we can mention the Value Added Tax (VAT), and rusiently the tax on large financial transactions IGTF, which is basically created to tax the sale of movable goods, the provision of services and the importation of goods, as well as payments in foreign currency and cryptocurrencies

This tax is controlled through fiscal machines, which allow the tax regulator to have certainty of the sales and thus know what the creditable VAT is.

In this sense, the absence of fiscal machines is a problem for the regulating entity because it makes it impossible for them to control the national taxes and lends itself to the merchants to avoid paying the taxes, but they also harm the consumer because they charge the referred tax and do not deliver any support or mercantile documents that serve to discount the payment of the same, making the merchant keep the value of the tax and getting much richer.

Moya, E. (2013). Elementos de finanza pública y derecho tributario. Caracas Editores Mobiliarios.

Sánchez, V. (2012). La Obligación Tributaria de retener y los efectos en la capacidad económica del universo del contribuyente. Special Degree Work. Universidad Santa María-Venezuela.