Ventajas del arbitraje tributario como mecanismo alterno para resolución de conflictos en materia tributaria

Abstract

The research was aimed to analyze the advantages of Arbitration Tax as an alternative mechanism for confl ict resolution in tax matters, and thus determine whether it conforms to the precepts of the Constitution of the Bolivarian Republic of Venezuela (1999) and the Tax Code (2001). Methodologically the research corresponds to the type of descriptive documentary, developed through research units that help break down the diff erent elements that make up the institution of Tax Arbitration. The analysis serves to defi ne clearly and precisely which are the tax disputes that can be subjected to this form of self-composition to solve their dispute. The research concludes by describing the institution of Tax Arbitration is fully enshrined in the Constitution and in the special law regulating the matter which is the source of law and formalization.