{"id":541,"date":"2020-01-12T12:57:23","date_gmt":"2020-01-12T12:57:23","guid":{"rendered":"https:\/\/weffe.net\/web\/?p=541"},"modified":"2026-03-30T18:42:28","modified_gmt":"2026-03-30T18:42:28","slug":"aplicacion-del-codigo-organico-tributario-a-la-tributacion-estadal-y-municipal-estado-de-la-cuestion","status":"publish","type":"post","link":"https:\/\/weffe.net\/web\/2020\/01\/12\/aplicacion-del-codigo-organico-tributario-a-la-tributacion-estadal-y-municipal-estado-de-la-cuestion\/","title":{"rendered":"Aplicaci\u00f3n del C\u00f3digo Org\u00e1nico Tributario a la Tributaci\u00f3n Estadal y Municipal: Estado de la Cuesti\u00f3n."},"content":{"rendered":"<p>Temas de Actualidad Tributaria Homenaje a Jaime Parra P\u00e9rez | Academia de Ciencias Pol\u00edticas y Sociales &#8211; Asociaci\u00f3n Venezolana de Derecho Tributario, 2009<\/p>\n<p style=\"text-align: justify;\">El art\u00edculo analiza las posibilidades de regulaci\u00f3n directa de las instituciones fundamentales del Derecho Tributario Estadal y Municipal venezolano a trav\u00e9s del C\u00f3digo Org\u00e1nico Tributario, dictado por el Poder Nacional. Se estudia la capacidad del C\u00f3digo de servir de (i) ley marco para otras leyes; (ii) ley reguladora de derechos fundamentales; (iii) ley de armonizaci\u00f3n tributaria.<\/p>\n<a href='https:\/\/mega.nz\/file\/eRMBEJQT#WD-Ynye_TuZZSnZ3C5plkXizVnA8_C6Hn1oDFmsVsTI' class='small-button smallblack' target=\"_blank\">Download<\/a>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_541\" class=\"pvc_stats all  \" data-element-id=\"541\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"https:\/\/weffe.net\/web\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Temas de Actualidad Tributaria Homenaje a Jaime Parra P\u00e9rez | Academia de Ciencias Pol\u00edticas y Sociales &#8211; Asociaci\u00f3n Venezolana de Derecho Tributario, 2009 El art\u00edculo analiza las posibilidades de regulaci\u00f3n directa de las instituciones fundamentales del Derecho Tributario Estadal y Municipal venezolano a trav\u00e9s del C\u00f3digo Org\u00e1nico Tributario, dictado por el Poder Nacional. Se estudia [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_541\" class=\"pvc_stats all  \" data-element-id=\"541\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"https:\/\/weffe.net\/web\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"author":2,"featured_media":542,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","om_disable_all_campaigns":false,"footnotes":""},"categories":[12],"tags":[322,36,32,125],"class_list":["post-541","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articulos","tag-codigo-tributario","tag-derecho-financiero-y-tributario","tag-impuestos-y-derecho-tributario","tag-venezuela"],"a3_pvc":{"activated":true,"total_views":18,"today_views":0},"_links":{"self":[{"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/posts\/541","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/comments?post=541"}],"version-history":[{"count":4,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/posts\/541\/revisions"}],"predecessor-version":[{"id":964,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/posts\/541\/revisions\/964"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/media\/542"}],"wp:attachment":[{"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/media?parent=541"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/categories?post=541"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/tags?post=541"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}