DISTROPIA PARAFISCAL EN LA VENEZUELA DEL SIGLO XXI

Between the State and the private sector exists an unbreakable link, that addresses achieving general welfare. This relationship is comprised of the so-called "Social Co-responsibility Clause", one of its main expressions is taxation. This public finance tool varies in its characteristics, purposes, and modalities of implementation, depending on the State conception and the political ideology domaining each time. The Venezuelan governments that have operated during the last two decades of the XXI Century have increased, as never before, the imposition of pecuniary duties upon the private sector, based precisely on the mentioned "Social Co-responsibility Clause". Although among those duties do not exist homogeneity, all of them have a common element, the affectation of the amounts resulting from their collection to purposes and ends stated by the instruments of their creation and its management through non-orthodox mechanisms within the Public Finance regulations. This questionable practice turned into an angular stone in the finance of a political project has been developed under the Constitution of Venezuela enacted in 1999, which can be considered a clear expression of "Neo-constitutionalism" and under the argument of the roles attributed to the Venezuelan State as a social one, that in unscrupulous hands have created an apparent legitimacy, that time has been in charge of reveal in its real nature. To achieve conclusions concerning the nature and validity of the forty-seven pecuniary duties created and evaluated in this publication, it was necessary to dismount the political arguments that supported them. To do that, the author made a deep analysis of the Venezuela Constitution, complemented by a stark evaluation of the tax concept, the general principles that regulate taxation, and, especially, the classical tri-divisional classification of the taxes currently adopted by the majority. In this publication, the author also makes concrete proposals to improve the role of taxation in public policies and to avoid abuses in its uses by the governors