The AUDIT as a control technique to reduce TAX RISKS.

Taxes and contributions are usually the main and priority public revenues of greater importance for the tax authorities of any country, since they are patrimonial revenues that are also significant, particularly for countries such as Venezuela.

Since natural resources such as oil, minerals, wastelands, water, biodiversity, gas, beach areas and others are of eminent domain of the State.

As it can be evidenced, a tax is a type of public income or patrimonial benefit of public character, which is demanded to individuals, and it is also framed with the following features: legal, pecuniary and contributive, since every citizen is obliged to contribute to the public expenditure without reproach, regardless of the ability to pay.

That is why both national and state or municipal taxes serve to help finance services and works of a general nature in all government structures, which must be provided to society.

Therefore, we can highlight that taxes are used to provide education services, health, security, justice and works of common good for the citizenship and communal infrastructure, among others.

To conclude we can point out that within the taxes are taxes, rates and contributions, generated by a taxable event, calculated on a taxable base, where two elements intervene as the passive subject, which is the taxpayer responsible for paying the tax and we also get the active subject who is the state as the responsible for the creditor entity.