The tax on economic activities of industry, trade, services, or similar items and their application to merchants established in mercabar

Abstract

The present work analyzes the application of the tax on economic activities of industry, commerce, services or similar nature (IAE) to the tenant traders of the warehouses located in the Wholesale Market of Barquisimeto CA (MERCABAR) determining, from a field investigation, their knowledge level and tax obligations fulfillment, considering the consequences that their ignorance entails as well as the strategies used by them in the management of conflicts with authorities responsible for the control tasks. Derived from this study, the foresaid tenant traders´s skills and competences regarding their relationship with the IAE authorities were identified, therefore highlighting their needs for training on leadership, negotiation and peaceful resolution of conflict. Those skills are thought to improve the benefits in their interactions with local and national authorities, customers, suppliers, competitors, among other social actors, assuring efficiently and effectivly, thence, their entrepreneurial aims, at minimal timing, economic and emotional costs