Management strategies for municipal tax administration: actions in the light of complexity

Abstract

The expropriations carried out by the Venezuelan State on private companies in the hydrocarbon sector have generated losses in tax collection by the Municipal Tax Administration, which is why this research proposed the general objective of analyzing management strategies for municipal tax administration as actions in the light of complexity. Methodologically, the research was characterized as qualitative and analytical, using documentary observation as the main data collection technique. Conclusions are that, given the complexity currently surrounding the Municipal Tax Administration, management strategies are the most appropriate actions to take, coupled with the use of a method for implementing strategies like the Balanced Scorecard.