| dc.rights.license | http://creativecommons.org/licenses/by-nc-sa/3.0/ve/ | |
| dc.contributor.author | Valderrama, Yosman | |
| dc.contributor.author | Barrios, Arianna | |
| dc.date.accessioned | 2016-10-21T19:08:36Z | |
| dc.date.available | 2016-10-21T19:08:36Z | |
| dc.date.issued | 2016-07 | |
| dc.identifier.issn | 1316-7790 | |
| dc.identifier.uri | http://www.saber.ula.ve/handle/123456789/42518 | |
| dc.description.abstract | La intencionalidad del artículo fue analizar el origen de la evasión fiscal desde la perspectiva de la anomia, a la luz de la proliferación de la economía informal en Venezuela. La metodología, se centró en una tipología documental, con diseño bibliográfico, como técnica se acudió al análisis documental. Como reflexión, la evasión fiscal surge como respuesta a las precisiones de las estructuras sociales y culturales ejercidas sobre el individuo y en el contexto venezolano se vislumbra un aumento en la ejecución de este hecho delictivo, tomando en consideración, el acrecentamiento del sector de la economía informal en el país. | es_VE |
| dc.language.iso | es | es_VE |
| dc.rights | info:eu-repo/semantics/openAccess | |
| dc.subject | Evasión fiscal | es_VE |
| dc.subject | Anomia | es_VE |
| dc.subject | Economía informal | es_VE |
| dc.subject | Venezuela | es_VE |
| dc.title | Evasión fiscal desde la teoría de la anomia. Un análisis de este delito a la luz de la proliferación de la Economía Informal en Venezuela | es_VE |
| dc.title.alternative | Tax Evasion Under the anomie theory. An analysis of this crime in the light of the proliferation of the Informal Economy in venezuela | es_VE |
| dc.type | info:eu-repo/semantics/article | |
| dc.description.abstract1 | Tax evasion represents non-payment of tax obligations, arising out of the implementation of a tax by a taxpayer, meanwhile, anomie, is presented as a theory that seeks to justify the origin of criminal behavior of a subject. In this sense, the intention of the research was to describe the origin of tax evasion from the perspective of anomie, in light of the proliferation of the informal economy in Venezuela. The study was conducted following the theoretical constructs authors as Pirela (2009), Rezzoagli (2009), Fatás and Roig (2004), Merton (1938) and Durkheim (1894). The methodological aspect, focused on one type of document with a bibliographical design and technique came as documentary analysis. As a final thought, it is that tax evasion is a response to the clarification of social and cultural structures exerted on the individual and in the Venezuelan context a potentially significant in the execution of this criminal act is seen rise, taking into account the growth of the informal sector of the economy product of economic policies in the country. | es_VE |
| dc.description.colacion | 17-34 | es_VE |
| dc.description.email | yosmanjose@ula.ve, yosmanv@hotmail.com | es_VE |
| dc.description.email | ariannab@ula.ve, ariannabarrioss@hotmail.com | es_VE |
| dc.description.frecuencia | Semestral | |
| dc.identifier.depositolegal | 199802ME291 | |
| dc.identifier.edepositolegal | 201202ME4022 | |
| dc.identifier.eissn | 2244-8454 | |
| dc.publisher.pais | Venezuela | es_VE |
| dc.subject.facultad | Núcleo Rafael Rangel (NURR) | es_VE |
| dc.subject.keywords | Tax evasion | es_VE |
| dc.subject.keywords | Anomie | es_VE |
| dc.subject.keywords | Informal economy | es_VE |
| dc.subject.keywords | Venezuela | es_VE |
| dc.subject.publicacionelectronica | Agora Trujillo | |
| dc.subject.seccion | Agora Trujillo: Economía | es_VE |
| dc.subject.tipo | Revistas | es_VE |
| dc.type.media | Texto | es_VE |
