The parafiscal contributions are defined as a tax to be paid by the taxpayer or beneficiary, who in exchange will directly obtain a benefit or an increase in the value of its assets, as a consequence of the execution of public works as well as the establishment or expansion of public services.
As a matter of fact, parafiscal contributions are the levies established with obligatory character by law, which affect a certain and unique social and economic group and which are used for the benefit of the sector itself.
In this sense, the administration and execution of these resources will be made exclusively in the manner provided for in the law that creates them and will be used only for the purpose provided therein, as well as the benefits, financial surpluses resulting at the end of the accounting period.
As any administrative activity, the process of parafiscal contributions is developed in different phases; when the administration plan is started, the first thing to take into account is the total and complete knowledge of the business or company to be worked with.
This implies knowing the characteristics of the company; the composition of the capital; the products that the company commercializes or the services it offers; the exempt income regulations; the current budgeted information; transactions with related economic partners of the company.
Transformational leadership and contextual performance
are the main factors that most influence organizational culture.
