Enfoques de gestión estratégica para promover el arbitraje tributario en gobiernos locales del Estado Zulia, Venezuela

The research was directed to determine the approaches of the Strategic Management to promote the tax arbitration in the local governments of the municipalities Maracaibo, Jesus Enrique Lossada, Miranda and Mara, Municipal of the State Zulia Venezuela. It was based on Castillo (2010), Kaplan and Norton (2000) Franco (2010), among others. It is an explanatory, non-experimental field study, with a population of (10) subjects of municipal collection offices. A Likert scale survey was applied. An inferential statistics process was performed, using the Anova, student t and linear regression. This allowed determining the behavior of the variables under study, and thus obtaining the results of the investigation. It is concluded that in the tax administrations of the local governments studied, the "Approaches" of strategic management are present in a high way, they have a set of key values to carry out the daily work.