About This Book
This new and second edition of Serviliano Abache's book on De la parafiscalidad venezolana del siglo XXI. Approaches from the general theory of taxation, has been provoked by the regulatory dynamism of para-taxation in Venezuela, through legal and administrative reforms, as well as the enactment of an unprecedented contribution.
From the time the first edition was published in 2022 to the present, there have been many changes in the Venezuelan parafiscal landscape, taking the form of, among others, the publication of legislative reforms (Insurance Activity Law of 2023, with changes in its special contribution), new laws (Social Security Pension Protection Law, regulatory of a controversial "special contribution"), the issuance of new administrative regulations (Ruling 015-004-2024 of the National Fund for Science, Innovation and Technology and Ruling SAA-01-0510-2024 of the Superintendence of Insurance Activity), just to mention the regulatory changes related to the parafiscal contributions addressed in the work. New administrative practices have also been specified, such as the recent sanctioning trend through virtual desktop repairs around the Social Security Pension Protection Law. This led to a review of what was developed in the first edition and, with it, to prepare this second edition, now updated and expanded.
The approach adopted focuses on offering some ideas, considerations, reflections and proposals that do not remain exclusively theoretical and conceptual, but – and especially – that are of practical use to taxpayers in the development of their economic activities and in the defence of their rights and interests against the parafiscal administrations.
