Evaluation of Value Added Tax (VAT) Compliance in Activanet Network Solutions

Abstract

Within the framework of the fiscal obligations governing business activity in Venezuela, compliance with formal duties related to the Value Added Tax (VAT) represents a key indicator of transparency and tax efficiency in corporate entities. This study analyzes VAT-related formal compliance by Activanet Network Solutions, C.A., with the aim of identifying regulatory strengths and critical management areas. Using a mixed, non-experimental, and cross-sectional–longitudinal evolutionary research design, information was collected from groups through a questionnaire administered to accounting and administrative staff, alongside documentary verification checklists. The instruments included a questionnaire validated by experts. Results, analyzed through descriptive statistics and document review, reveal strong compliance with formal VAT duties but also highlight significant omissions in related areas that may indirectly affect overall tax efficiency. Strategic tax planning and enhanced internal training in current regulations are recommended.