Enfoque de la política fiscal en Venezuela en el período 2000-2016
The investigation analyzes the approach of the fiscal policy in Venezuela for the period 2000-2016, determining the effectiveness of the same in the management of the fiscal de-ficit, tax base and fiscal income, based on data published by ONAPRE (Oficina Nacional de Presupuesto) and the BCV (Banco C...
- Autores:
-
Urdaneta Montiel, Armando José
Pérez Prieto, María Elena
Acurero Luzardo , Marilú Tibisay
- Tipo de recurso:
- Article of journal
- Fecha de publicación:
- 2018
- Institución:
- Corporación Universidad de la Costa
- Repositorio:
- REDICUC - Repositorio CUC
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.cuc.edu.co:11323/6397
- Acceso en línea:
- https://hdl.handle.net/11323/6397
https://doi.org/10.17981/econcuc.39.2.2018.06
https://repositorio.cuc.edu.co/
- Palabra clave:
- Fiscal deficit
Tax base
Fiscal in-come
Laffer curve
Déficit fiscal
Base impositiva
Ingreso fiscal
Curva de Laffer
- Rights
- openAccess
- License
- CC0 1.0 Universal
| Summary: | The investigation analyzes the approach of the fiscal policy in Venezuela for the period 2000-2016, determining the effectiveness of the same in the management of the fiscal de-ficit, tax base and fiscal income, based on data published by ONAPRE (Oficina Nacional de Presupuesto) and the BCV (Banco Central de Venezuela, 2016). The study is based on the theory of the Laffer Curve (1986). The methodological approach is analytical and as-sumes a documentary research design. The results corroborate that the increase in the tax base increases the fiscal deficit and decreases the fiscal income in real terms. |
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