Procedimiento del arbitraje tributario en el contexto venezolano
Cargando...
Fecha
2018
Autores
Villasmil Molero, Milagros
Alvarado Peña, Lisandro José
Prieto Pulido, Ronald
Palacios Arrieta, Alexis
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Zulia
Resumen
El arbitraje debe ser visto como un medio alterno de solución de controversias en virtud del cual las partes de un litigio deciden someter su disputa al conocimiento y decisión de terceros “arbitro”. Por esto, el objetivo del presente artículo es analizar el procedimiento del arbitraje tributario como ventaja para el desarrollo de gestión estratégica en la resolución de conflictos en materia tributaria en el contexto venezolano. El estudio está soportado en un paradigma cuantitativo, desde un enfoque positivista; de nivel descriptivo, bajo un diseño no experimental, de campo transversal. La población está constituida por cuatro alcaldías de la región zuliana. Teniendo como fuentes un total de diez (10) individuos activos de los municipios analizados: Maracaibo, Miranda, Jesús Enrique Lossada y Mara del Estado Zulia, Venezuela. Se diseñaron dos (2) cuestionarios estructurados formalizados y estandarizados, obteniendo una confiabilidad de r=0.93 y 0,89 respectivamente. Los resultados indican que la institución del arbitraje tributario representa una forma válida y legal para dirimir las controversias sobre materias de contenido tributario. Se concluye que las administraciones tributarias de los municipios analizados buscan encaminar y estructurar el proceso del arbitraje planificado a través de nuevas tácticas, para el logro de objetivos o metas propuestas que promuevan la generación de acciones procedimentales en el proceso del arbitraje, mediante estrategias de participación activa de los actores involucrados.
Arbitration must be seen as an alternative means of controversies solution under which the parties decide to submit their dispute to the knowledge and decision of third parties “arbitrator”. Therefore, the objective of this article is to analyze the tax arbitration procedure as an advantage for the development of strategic management in the resolution of conflicts in tax matters in the Venezuelan context. The study is supported in a quantitative paradigm, from a positivist approach; of descriptive level, under a non-experimental, cross-sectional design. The population is constituted by four local municipalities of the Zulian region. Having as sources a total of ten (10) active individuals of the municipalities analyzed: Maracaibo, Miranda, Jesús Enrique Lossada and Mara of Zulia State, Venezuela. Two (2) structured, formalized and standardized questionnaires were designed, obtaining a reliability of r = 0.93 and 0.89 respectively. The results indicate that the institution of tax arbitration represents a valid and legal way to settle disputes on matters of tax content. It is concluded that the tax administrations of the analyzed municipalities seek to direct and structure the planned arbitration process through new tactics, for the achievement of objectives or proposed goals that promote the generation of procedural actions in the arbitration process, through active participation strategies of the actors involved.
Arbitration must be seen as an alternative means of controversies solution under which the parties decide to submit their dispute to the knowledge and decision of third parties “arbitrator”. Therefore, the objective of this article is to analyze the tax arbitration procedure as an advantage for the development of strategic management in the resolution of conflicts in tax matters in the Venezuelan context. The study is supported in a quantitative paradigm, from a positivist approach; of descriptive level, under a non-experimental, cross-sectional design. The population is constituted by four local municipalities of the Zulian region. Having as sources a total of ten (10) active individuals of the municipalities analyzed: Maracaibo, Miranda, Jesús Enrique Lossada and Mara of Zulia State, Venezuela. Two (2) structured, formalized and standardized questionnaires were designed, obtaining a reliability of r = 0.93 and 0.89 respectively. The results indicate that the institution of tax arbitration represents a valid and legal way to settle disputes on matters of tax content. It is concluded that the tax administrations of the analyzed municipalities seek to direct and structure the planned arbitration process through new tactics, for the achievement of objectives or proposed goals that promote the generation of procedural actions in the arbitration process, through active participation strategies of the actors involved.
Descripción
Palabras clave
Arbitraje tributario, Gestión estratégica, Municipios, Resolución de conflicto, Tax arbitration, Strategic management, Municipalities, Conflict resolution