Los principios normativos y el procedimiento administrativo establecido en el Código Orgánico Tributario Venezolano: Caso Seniat -Mérida

Abstract

The research aimed to analyze the normative principles of the method of determining and monitoring presumptive basis. It is based on the Constitution of the Bolivarian Republic of Venezuela of 1999 and the Tax Code is a 2001 Venezuelan documentary descriptive and analytical study; it develops in the field of tax sciences. Concluding the statement about the disparity in the legislation underpinning the principle of determination and control over their study presumptive and in reality, officials warned of the difficulty of applying this principle further evidenced as an excellent means for watching and ensuring proper cancellation of taxes by taxpayers. Those who participated in the interview, also made important recommendations in this regard.