Legal analysis of illicit acts and tax penalties in the Venezuelan legal system

Abstract

Tax offenses and sanctions are an intrinsic part of the tax system that supports its operation because they not only delimit which are the actions that affect the system but also through the sanctions they incite the Venezuelan individual to comply with this system, in this article we sought to analyze whether these sanctions impact compliance with the tax law in Venezuela by examining the relationship between tax offenses and sanctions in Venezuela, highlighting the importance of understanding how these affect compliance with tax law, focusing on the complexity of the Venezuelan tax system; its objective of financing the State equitably, protecting the economy and improving the standard of living. Supported by theoretical postulates such as; Andara (2020), Parra (2006), Villegas (2002), among others, in the same way, it is based on the Organic Tax Code (2020). Regarding the methodological aspect, the research was characterized as documentary research using a bibliographic, not experimental, design. Documentary observation was used as data collection techniques, and information processing was based on content analysis, legal hermeneutics, and exegesis. The conclusion was that the Venezuelan tax system utilizes an effective and equitable sanctioning system to promote compliance with tax obligations, utilizing fiscal policies and punitive measures that are proportional, transparent, and fairly applied, encouraging voluntary compliance with the country's tax regulations.