From a context of modernization and adaptation to an increasingly globalized economic environment, in which a country is immersed, the reforms made on several tax instruments that affect the commercial activity of citizens in many countries of Europe and South America.
Both the evolution of tax theories in the surrounding countries and the enormous dispersion that traditionally characterizes the tax regulations, especially in relation to special regimes, make the stabilization of the companies more difficult, since they must bear heavy tax burdens in the attempt of a State that seeks to obtain the economic stabilization of the country from the rentier income.
Likewise, it is possible to recognize how the business sector is affected in proportion to the changes that have occurred within the country's tax legislation, leaving one of the driving forces of the sector exposed to its influence, this force being represented by the smallest businessman, the true engine of the economy.
The current tax on economic activities of industry, commerce, service or of similar nature is the first financial resource in the Venezuelan municipal system.
In fact, the local power, a political territorial level endowed with autonomy and legal personality, has its own competence and sources generating resources for the financing of the organization and maintenance of public services aimed at satisfying the needs and aspirations of the municipal collective.