The taxation of e-commerce in the miranda municipality of Falcón State

Abstract

The proposition of the present investigation is to make an exhaustive analysis and documentary
of the e-commerce in the Miranda Municipality of Falcón State, Venezuela and preliminarily to
consider the effects fiscal that can generate to the company that makes it, taking into account
that at the present time, does not exist regulation some in the matter of electronic commerce in
Venezuela, reason why interest information was compiled that him permit to the interested
companies to have a consultation tool, with regard to the fiscal effects of the e-commerce. From
the theorist point of view the investigation was sustained in taxes. The Methodology applied
aback the documentary revision of multiple sources, fundamentally based on the revision of
bibliographical sources and the information available in the network of networks (Internet). The
development of the investigation evidence that in Venezuela until the moments, does not exist a
fiscal and mercantile norm applicable of exclusive way to the operations conducted by the
companies, to traces of Internet, reason why must be governed in the dispositions established to
the effect in coasty of Venezuelan commerce and in the different fiscal dispositions applicable to
the companies