The Relationship Between Tax Law and Commercial Law

Abstract

This article analyzes the progressive denaturalization of Mercantile Law in Venezuela due to the incursion of Tax and Administrative Law, a phenomenon termed as the «publicization» of Private Law. From a liberal philosophical perspective, the study examines critical milestones of corporate life: from the foundational act and capital maintenance to the declaration of dividends and liquidation. The research demonstrates how fundamental institutions, such as the autonomy of will and legal personality, are eroded by a fiscal voracity that prioritizes revenue collection over economic freedom. It concludes that the current regulatory and parafiscal suffocation not only distorts accounting techniques but also nullifies the autonomy of the mercantile society before the State, hindering its function as a vehicle for economic progress.