Abstract

BENCOMO ESCOBAR, TANIA ZULAY. LEGAL STANDARDS SPATIAL VALIDITY: A LOOK TO TAX REGULATIONS IN VENEZUELA. Rev.fac.cienc.econ. [online]. 2013, vol.21, n.2, pp.143-155. ISSN 0121-6805.

This article presents a reflection on spatial validity field of tax regulations, analyzing policy instruments needed to elucidate, when a Venezuelan tax regulation has legal efficacy in a given territory? To elaborate this paper, it was necessary to adopt a research process that considered a bibliographic design, analysis and reflection process on the doctrine, law and diverse legal topics that frame this subject. The results showed that Venezuela has a mixed system, supported in both regulation territoriality and extra-territoriality principle. As an outstanding case for extra-territoriality principle is the income tax, (LISLR, because its acronym in English), where Worldwide Income principle is stated.

Keywords : Rules; Space; Validity; Tax Law.

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