Tax management from the global to the Latin American

Abstract

This study aimed to analyze the definition of tax
management from the global to the Latin American
with special attention in Colombia and Venezuela. It
was part of a quantitative methodology through the
bibliometric analysis of the leading scientific articles
found by the J.C.R. database (S.C.O.P.U.S.) from
2018-2020. This made it possible to know that the Tax
Management in the global village is part of the tax
administration set up by a fiscal public policy on the
development of commercial activities and allow the
sustainability of society. However, it is a planned and
unrompted process with state-based fundraising
goals, aligned to strategies and policies for effective
process achievement.