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  <titleInfo>
    <title>Comentarios analiticos al Código organico tributario</title>
  </titleInfo>
  <name type="personal">
    <namePart>Octavio, José Andres.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
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  <originInfo>
    <place>
      <placeTerm type="text">Caracas</placeTerm>
    </place>
    <publisher>Juridica Venezolana</publisher>
    <dateIssued>1998</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
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    <extent>428 p.</extent>
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  <tableOfContents>Concepto y origen y principio del derecho tributario.--El sistema tributario venezolano.--Disposiciones preliminares.--Infracciones y sanciones.--Administracion tributaria.--Procedimientos contenciosos.--Disposiciones transitorias finales.--Exposicion de motivos del modelo de Código tributario para America Latina</tableOfContents>
  <note type="statement of responsibility">José Andres Octavio.</note>
  <subject>
    <topic>Estatuto tributario</topic>
  </subject>
  <classification authority="ddc">343.04 O27c</classification>
  <identifier type="isbn">9803650262</identifier>
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    <recordIdentifier source="CO-CtgCURN">0000020703</recordIdentifier>
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