Vol. 2 No. 2 (2026): Anuario de la Especialización en Derecho Tributario de la Universidad Central de Venezuela

Published: 2026-07-26

Full Issue

• pdf (Español (España))

Artículos

• Anuario de la Especialización en Derecho Tributario 2026

  Serviliano Abache Carvajal

  811

  • pdf (Español (España))

• Tratamiento fiscal del aporte en el contrato de cuentas en participación

  Rafael G. Castillo Marcano

  25-128

  • PDF (Español (España))

• Tax Policy and the Design of Tax Models: Greater Simplicity, Greater Progressivity. The Case of the Bracket System in the Income Tax

  Marcel E. Roche

  129-172

  • PDF (Español (España))

• From Emergency Taxation to Fiscal Soundness: Strategies for Rebuilding the Venezuelan Tax System Under International Pressure

  Ismael Montealegre Torres

  173-210

  • PDF (Español (España))

• Commentary on Capital Increases Via Debt-to-Equity Swaps under the Spanish Corporate Enterprises Act

  Joel Leonardo Carnevali García

  211-244

  • PDF (Español (España))

• Analysis of the Mexican Excise Tax (IEPS) on Authorized Online Betting and Gaming

  Burt S. Hevia O.

  245-273

  • PDF (Español (España))

• A Concise Liberal Critique of the Economic Activities Tax

  Antonella Santana Jansen

  275-294

  • PDF (Español (España))

• Parafiscal Contributions as Antagonists of Liberal Philosophy

  Andreína Requena Herrera

  295-311

  • PDF (Español (España))

• The Premium in the Insurance Sector. Basic Aspects for Tax Calculation

  Jonás Aponte A.

  313-344

  • PDF (Español (España))

• Accounting and Tax Treatment of the Deductibility of Foreign Exchange Loss Expenses in Light of Venezuela's Economic Reality and the Exclusion of Special Taxpayers From Inflation Adjustments

  María Alejandra García Nieto

  345-366

  • PDF (Español (España))

• The Beneficial Owner: Moving from a “Legal Void” to a Functional Framework in Venezuelan Tax Law

  David Antonio Mongiovi Testamarck

  367-404

  • PDF (Español (España))

• Transactional Dollarization in Venezuela: Between Accounting Honesty and Fictitious Income Tax

  Humberto Romero-Muci

  405-521

  • PDF (Español (España))

• Parafiscal Centralization “The same foreigner with a different pipe”

  Juan Cristóbal Carmona Borjas

  523-533

  • PDF (Español (España))

• Notes on the Tax Effects of Transactions with Stablecoins

  Juan C. Castillo Carvajal

  535-557

  • PDF (Español (España))

• A Specific Proposal on the Utilization of Alternative Dispute Resolution Mechanisms in Tax Controversies

  Gabriel Ruan Santos

  559-572

  • PDF (Español (España))

• Precautionary Measures in Tax Litigation. A Taxpayer Rights Perspectives

  Rosa Caballero Perdomo

  573-639

  • PDF (Español (España))

• Fundamental Aspects of the Offense of Incitement to Non-Compliance With Tax Obligations

  Diego Barboza Siri

  641-667

  • PDF (Español (España))

• Commentary on the Calculation of the Statute of Limitations Period for Tax Obligations in Matters of Inheritance and Gift Tax

  Juan Carlos Colmenares Zuleta

  669-688

  • PDF (Español (España))

• The Relationship Between Tax Law and Commercial Law

  Andrea Rondón García

  689-717

  • PDF (Español (España))

• Tax Law and Art

  Cosimina G. Pellegrino Pacera

  719-744

  • PDF (Español (España))

• Analysis of the OECD’s 2025 Commentary

  Antonio Alvarado Weffer, Hugo Arribas Saldaña

  745-783

  • PDF (Español (España))

• Notes on the Tax Administration’s (re)characterization powers and the General Anti-Avoidance Rule (GAAR) in Venezuela

  Serviliano Abache Carvajal

  785-807

  • PDF (Español (España))

Editorial

• Presentación

  Serviliano Abache Carvajal

  15-24

  • PDF (Español (España))

• Índice

  Consejo Editorial

  11-13

  • PDF (Español (España))

• Parámetros editoriales para la postulación de trabajos

  Consejo Editorial

  809-819

  • PDF (Español (España))