Towards public management in Venezuela:

The case of the tax administration

Abstract

THIS ARTICLE EXPLORES THE EMERGENCE OF THE PUBLIC MANAGEMENT MODEL IN VENEZUELA, ANALYZING THE SPECIFIC CASE OF THE TAX ADMINISTRATION, WHICH EVIDENCES THE SELECTIVE APPLICATION IN THE ADMINISTRATIVE REFORM. THE BASIC FEATURES OF THIS PARADIGM ARE IDENTIFIED AS: ORGANIZATIONAL FLEXIBILITY, THE APPLICATION OF MERITOCRATIC CRITERIA IN PERSONNEL MANAGEMENT, AND THE DEVELOPMENT OF NEW FORMS OF RELATIONSHIP BETWEEN THE STATE AND CIVIL SOCIETY. CONSIDERS THAT PUBLIC ADMINISTRATION IS CLOSELY LINKED TO ECONOMIC POLICY, WHICH REQUIRES PROFOUND TAX REFORMS.