Tax regime on income tax for social manufacturing enterprises in metal mechanical sector

Authors

  • Erika Acacio Universidad Centroccidental Lisandro Alvarado. Venezuela
  • Yelitza Vega Universidad Centroccidental Lisandro Alvarado. Venezuela
  • Jorge Caldera Universidad Centroccidental Lisandro Alvarado. Venezuela

Keywords:

social manufacturing enterprises (sme), income tax,, national executive, expropriation

Abstract

This paper analyzed Income Tax to determine how Social Manufacturing Enterprises should proceed (SME) regarding taxes. The organization under study is Aluminio del Tuy C.A. (Alentuy), a national company that arises as a result of import substitution policy developed by the National Executive in the 70s. By June 15, 2010, according to Decree No. 7,463, a compulsory acquisition (expropriation) of personal property, and real estate was ordered so it became a state enterprise under control of the Ministry of Power Industry. Under this scenario, Alentuy becomes an SME, but framed under the Commercial Cod, it started operations as a Limited Company. Therefore, a situation emerges before IT act, where the term Social Manufacturing Enterprises (SME) is not considered in the current legislation. The study was based methodologically under a descriptive study and field. A questionnaire was used as data collection technique. The results indicated that the company requires the design of Tax General Guidelines, to achieve its objectives for achieving compliance with tax obligations

Author Biographies

  • Erika Acacio, Universidad Centroccidental Lisandro Alvarado. Venezuela

    Licentiate in Public Accounting, Magister Scientiarum in Management from the Centroccidental University "Lisandro Alvarado", Venezuela.
    E-Mail: erika.acacio@gmail.com

  • Yelitza Vega, Universidad Centroccidental Lisandro Alvarado. Venezuela

    Licensed in Public Accounting. PhD in Accounting from the University of Valencia-Spain. Associate Professor of the Dean of Administration
    and Accountancy of the Centroccidental University "Lisandro Alvarado", Venezuela.
    E-Mail: yvega@ucla.edu.ve

  • Jorge Caldera, Universidad Centroccidental Lisandro Alvarado. Venezuela

    Licensed in Public Accounting, Magister Scientiarum in Accounting from the Centroccidental University "Lisandro Alvarado". Associate Professor of the Deanship of Administration and Accounting of the Centroccidental University "Lisandro Alvarado", Venezuela.
    E-Mail: jorgecaldera@ucla.edu.ve

Teorías, Enfoques y Aplicaciones en las Ciencias Sociales

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Published

2014-06-30

Issue

Vol. 6 No. 14 (2014): January- June

Section

Research

License

Derechos del/de autor/es a partir del año de publicación

Esta obra está bajo la licencia:
Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional (CC BY-NC-SA 4.0)

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How to Cite

Tax regime on income tax for social manufacturing enterprises in metal mechanical sector. (2014). Teorías, Enfoques Y Aplicaciones en Las Ciencias Sociales, 6(14), 29-43. https://revistas2.uclave.org/index.php/teacs/article/view/1581