Arbitration must be seen as an alternative means of controversies solution under which the parties decide to submit their dispute to the knowledge and decision of third parties “arbitrator”. Therefore, the objective of this article is to analyze the tax arbitration procedure as an advantage for the development of strategic management in the resolution of conflicts in tax matters in the Venezuelan context. The study is supported in a quantitative paradigm, from a positivist approach; of descriptive level, under a non-experimental, cross-sectional design. The population is constituted by four local municipalities of the Zulian region. Having as sources a total of ten (10) active individuals of the municipalities analyzed: Maracaibo, Miranda, Jesús Enrique Lossada and Mara of Zulia State, Venezuela. Two (2) structured, formalized and standardized questionnaires were designed, obtaining a reliability of r = 0.93 and 0.89 respectively. The results indicate that the institution of tax arbitration represents a valid and legal way to settle disputes on matters of tax content. It is concluded that the tax administrations of the analyzed municipalities seek to direct and structure the planned arbitration process through new tactics, for the achievement of objectives or proposed goals that promote the generation of procedural actions in the arbitration process, through active participation strategies of the actors involved.