La clausura tributaria y el derecho al trabajo empresarial

Abstract

This research has resulted from the impairment suffered by any company no matter its nature; in the economic and social sphere with tax closures, in the first field as the company has a lack of financial liquidity to meet all its obligations; while the second area is beyond the company itself; for instance, the workers affected as they work through this give sustenance to their families. It should be noted that the right to work is a right that is established in the Constitution of the Republic, where it is recognized in all areas, in this perspective, it is the state that should boost employment, providing adequate funding and generate incentives for investment in different economic sectors; It is worth mentioning that the economic times in which we live is complicated, with the depreciation of oil, generating businesses generate work is very important. The idea on which the present research focuses to look for an alternative means, which allows the taxpayer to continue with their usual business activities without compromising its billing and streamlined seeing the economy; secondly, the purpose of the Tax Administration does not have a reduction in tax collection which is vital as these tax revenues are the instrument for the state’s sustainability. Upon completion of the research and data collection, through the people directly involved, as are business owners and officials of the Internal Revenue Service; the law was reached to verify the hypothesis about "The Tax closure and the work of enterprises "with the data obtained it is concluded that it is vital to reform the law, which will have to be done to the Law for the Reform of Public Finance; therefore, a true effect is given to the rights consecrated in the Constitution of the Republic.