Tax voracity: a current phenomenon in Venezuela

Abstract

A country's tax system implies the interrelation of various elements that, when interacting, give rise to different events. Among them, both positive and negative events can occur, and one of the latter is the genesis of tax voracity when there is a disproportion in the collection of taxes. Thus, this essay's general purpose is to discuss the implications of the Venezuelan tax voracity, as a current phenomenon that also violates the legal taxation bases that prevail in the country at the national, state, and municipal levels. For which it is carried out the presentation of a series of doctrinal and normative arguments of a legal nature, through which it has been determined that in the Bolivarian Republic of Venezuela, there is a voracious tax practice by the State, which violates the constitutional principles that support the tax system. In the same way, it is concluded that this type of demonstration goes against the economy and represents an abuse of power by governance, since it implies the violation of prerogatives that affect the catalog of human rights.