About This Book
This book OF Professor Humberto Briceño León, analyzes the Municipal Tax on the Economic Activity of Venezuela's Industry, Commerce, and Services. It reviews its elements, requirements, limits, frameworks, calculation formula, the interrelationship between its object of taxation and the tax base, the power conferred on the national power to coordinate and to harmonize municipal taxes among themselves and with the rest of the levies attributed to the states and the nation. Also, the notion of passive and active subjects of the tax is examined, as well as the forms that the rates of this Economic Activity Tax have been acquiring. The analysis emphasizes the powers granted to the national power to interfere with the municipal tax authority and the constitutional revisiting of the national and municipal tax power relationship. The notion of a confiscatory tax is subject to analysis in considering the effect of intra-municipal taxes and the overflowing accumulation of multiple tax burdens from the various territorial political powers. In Venezuela, no judicial decisions indicate an objective notion of how and neither under what circumstances tax confiscation would occur. This work discusses the constitutionality and legality of the Economic Activity Tax on hydrocarbons, telecommunications, public concessions of various kinds, and financial transactions, and some proposals for electronic commerce are offered. With particular interest is analyzed the issue of regulatory fragmentation in municipal tax procedural matters, its impact on the reviewability and justiciability of tax administrative adjudications, and the right to due process. The book disputes the establishment of an assortment of procedures, often contradictory to each other, and the establishment at the municipal level of requirements and regulations that, when applied, would modify and sometimes contradict aspects of procedural rights to judicial tax review. Finally, some proposals are made regarding the possibility of arbitration against the municipal tax claims
