The Tax benefits tax public shows ordinance established in valera municipa and its impact on the economic development

Abstract

Valera. The following standards were considered for study; the Constitution of the Bolivarian Republic of Venezuela (1999), the Tax Code (2001), the Organic Law of Municipal Government (2010) and Ordinance governing public entertainment tax in the municipality of Trujillo state Valera; and various authors in the field such as: Villegas (2008), Moya (2006), among others. Methodologically, this research is descriptive literature-was used for data collection technique documentary observation of laws and doctrine, using methods of literature review and expert panel. Accordingly, it was demonstrated that the Municipality Valera has legislative power to introduce tax benefits of tax competition under study by the Constitution of the Bolivarian Republic of Venezuela, and municipal laws; specifically by the Ordinance of public entertainment tax, all within the enforcement of constitutional principles and legal precepts tax. Also seen as taxation in that tax exemptions and exemptions. Finally it is important to note that such tax benefits have a positive influence on the local development of the Municipality Valera.