The relationship between Taxes - States and Taxpayers .

In view of the current difficulties that the Venezuelan economy has been going through for several years now, the government of the day has seen the need to implement a series of new methods that allow it to obtain greater public revenues to support the needs in terms of goods and services demanded by the citizens.

In this sense, whoever creates and directs the taxes in the country has been dedicated to unite in a precise and concatenated manner all its dependencies to achieve the fundamental objective of the same, which has resulted in the increase of the expected collection and therefore, the increase of public revenues.

All this derives from the detriment of the national economy and the low oil prices, which at the time were the main public revenues of the country, these actions also bring as a consequence the interest of the taxpayer in seeking mechanisms to comply with the tax authorities and also to have a better control and try to reduce tax evasion, which has become a phenomenon inseparable from taxes and their collection, in fact, the payment of taxes has a generalized rejection based on the culture of non-payment.

However, the authorities of the tax authorities throughout the country, especially from the municipal entities, have been focused on maintaining constant control to create tax pressure and, in this way, the taxpayers acquire an attitude attached to the regulations, generating benefits to both the municipalities and the taxpayers.

On the other hand, there is a hierarchical pyramid of laws, rules, regulations and ordinances that regulate everything related to tax matters and that facilitates the development of the fiscal dynamics within the national jurisdictions. In addition, recently before the end of last year, a new tax harmonization law was created to avoid the excessive collection of taxes for activities of the same category that differ from their collection in neighboring jurisdictions as a result of unilateral decisions of each burgomaster of the area.

To conclude, we must be aware that for many years taxes have been the financing mechanism of the states, however, they must be done in a progressive manner so as not to create rejection and so that they do not see this tax as a refusal but rather as an improvement to their environment, as they will contribute to the improvement of the common goods..