La tributación y la economía social en Venezuela

The aim of this research was to analyze the taxation in the Venezuelan social economy context. Theoretically was supported on the arguments of authors like: Bastidas-Delgado (2001), Ramirez (2004), Villegas (2001), and Moreno (2004). Likewise, was used in normative aspect the Bolivarian Republic of Venezuela Constitution (1999), The Tributary Organic Code (2001), The Presidential Decree No. 310 (1994), among other instruments. This study tackled few aspects related with the Tributation in Venezuela, Tributary System, Social Economy, Solidary Economy, Solidarity Principle and Social Missions. To achieve the goals was used descriptive, documentary methodology and qualitative, with mixed and no experimental transectional design. The documentary data, was collected through observation guide documentary and in the field was used an interview applied to a focus sample of tributary experts. This data were analyzed and interpreted through critical analysis. The results showed that after the year 1999 with the new Constitution the Venezuelan state assumes a new eye sight, guided to obtain resources through tributes to attend public expenses, satisfying its purposes to the social welfare. This Constitution too clearly establishes the pillars that support the social economic rules and the courses of action to reach a better level of life to the population. The Constitution establishes the bases to a social development, where the tributary system has a fundamental role because it will permit obtain resource to undertake social programs to the improvement the population life. Keywords : taxation, social economy, solidary economy.