Tax management from the global to the Latin American

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Published: Jun 15, 2020
Keywords:
Tax management, taxation, Latin American governments, bibliometric analysis.

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Gabriel Eduardo CONTRERAS VELEZ
Antonio José de Sucre University Corporation, Colombia
https://orcid.org/0000-0001-8437-8569
Lina Marcela MERCADO TORDECILLA
Antonio José de Sucre University Corporation, Colombia
https://orcid.org/0000-0001-6734-4922
Edgar David ALTAMIRANDA PERCY
Antonio José de Sucre University Corporation, Colombia
https://orcid.org/0000-0001-5263-3561

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.

Article Details

How to Cite
Tax management from the global to the Latin American. (2020). CIID Journal, 1(1), 184-197. https://ciidjournal.com/index.php/abstract/article/view/21
Issue
Vol. 1 No. 1 (2020): La Teoría Cuántica como Aproximación de un Diseño Investigación para Explicar Fenomenos Sociales Complejos
Section
Artículos
Author Biographies

Gabriel Eduardo CONTRERAS VELEZ, Antonio José de Sucre University Corporation, Colombia

Contador público de
la Universidad del Magdalena, Especialista en revisoría fiscal y
contraloría de Uniremington, Docente del programa de Contaduría

Pública de la Corporación Universitaria Antonio José de Sucre-
CORPOSUCRE, Instructor de contabilidad del Sena Regional Sucre.

Lina Marcela MERCADO TORDECILLA, Antonio José de Sucre University Corporation, Colombia

Public Accountant,
Candidate for Tax Management Specialist, Assistant
Supply from the Antonio José de Sucre University Corporation
CORPOSUCRE

Edgar David ALTAMIRANDA PERCY, Antonio José de Sucre University Corporation, Colombia

Chemical Engineer
University of Cartagena, Specialist in Environmental Analysis and Management,
Master in Management Systems at the Autonomous University of
Caribe, 4th semester student of Public Accounting at the
Antonio José de Sucre University Corporation, CORPOSUCRE

How to Cite

Tax management from the global to the Latin American. (2020). CIID Journal, 1(1), 184-197. https://ciidjournal.com/index.php/abstract/article/view/21