As I mentioned yesterday, for improvement contributions there must be a reasonable proportion between the benefit obtained and the contribution required. The payment must be proportional to the benefit received, and the destination of the proceeds from the collection of the tax is effectively destined to the financing of the promised work.
For social security or parafiscal contributions, their proceeds are not included in the state budgets (of the Nation, provinces or municipalities, and are not collected by the specifically fiscal agencies of the states.
Furthermore, they are not paid into the state treasuries, but directly into the collecting and administering entities of the funds, since they are destined to specific expenses which are indicated in the legal text authorizing their creation and collection. It should be noted that in relation to the contributions for improvements, the ideal is that the funds are destined to finance the works producing the benefit or future works, such as the improvement of roads with the proceeds from tolls.
While in the case of social security or parafiscal contributions, their purpose is the social welfare of the taxpayers or taxpayers in the areas of health, labor welfare and agriculture. Finally, it can be stated that contributions undoubtedly have the characteristics of taxes, but they present particularities that differentiate them from taxes.
The main characteristic is provided by the very purpose of their creation, which is "specific", while taxes are of general application, i.e., they can be invested in any work without knowing exactly in which one; while in contributions the taxpayer or taxpayer knows in which the amount collected will be invested.
Transformational leadership and contextual performance
are the main factors that most influence organizational culture.
