Implicaciones tributarias sobre la determinación de la renta de las personas naturales bajo relación de dependencia, con base en lo dispuesto en el Artículo 31 de la Ley de Reforma de la Ley de Impuesto Sobre La Renta
This dissertation’s general object is to analyze income taxation of workers in accordance with the provisions contained in the Income Tax Law of 2015. For such purposes, an in-depth study covering legislative background, the existing doctrine and different court decisions on the matter was performed...
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2017
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| Online Access: | http://hdl.handle.net/10872/16501 |
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| Summary: | This dissertation’s general object is to analyze income taxation of workers in accordance with the provisions contained in the Income Tax Law of 2015. For such purposes, an in-depth study covering legislative background, the existing doctrine and different court decisions on the matter was performed, thereby marking the starting point for evaluating its current legal treatment. Such study has been divided into four large sections: Chapter I: a preliminary analysis of the Venezuelan taxation system and its governing principles. Chapter II: contains some general notions concerning the income tax and references to the legislative and court decision background in connection with the legal treatment of the determination of the income of workers. Chapter III: Depicts some comments on the Venezuelan labor law, as they are necessary for determining the scope on fiscal matters of the taxation of income of workers. Chapter IV: Contains an analysis of the current treatment applicable for determining the income of workers by means of evaluating the impact resulting from including new salary items, as well as the impact thereof on the withholding regime. Reference is made, in addition, to the recent tax exoneration granted by the National Executive for the 2015 and 2016 fiscal years. Upon completing this dissertation the following findings can be presented: (i) The lawmaker specially enabled has considerably modified the determination of the income of workers by including social benefits bearing a non-salary nature; (ii) The rights of workers are affected by the increase of items that are part of the tax base, consequently, there are constitutional, tax and labor principles that are contravened; (iii) Although the regulation in force deems that the tax base of the income tax is the so-called “comprehensive salary”, such provision is questionable from a juridical point of view in the light of uniform court decisions and recent decisions as well as the progressive nature involving the rights of workers provided for in the Organic Labor Law of 2012 (LOTTT for its Spanish acronym). |
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