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RESPONSIBILITY SOCIAL IN THE FIELD UNDER NATIONAL FREIGHT

According to Colombian Mauricio Plazas lawyer "... can not examined the ratings, the economic, legal status or the basics of taxes and spending without first exhausting the fundamental issue of its ideological underpinnings. A vision of property that disregards its correlation with the purposes of state becomes incomplete and relative and therefore essentially transient . "

In pursuit of this ideological support for our case The Constitution of the Republic is, without doubt, the key instrument. This, the matter qualifies DEMOCRATIC AND SOCIAL STATUS AS OF LAW AND JUSTICE. Accordingly, the state shall protect the welfare of Venezuelans, creating conditions for social and spiritual development, ensuring equal opportunities for all citizens to freely develop their personality, direct his destiny, enjoy human rights and pursue happiness.

The Preamble to the Constitution states that text, "The principles of social solidarity and the common good leading to the establishment of the welfare state, under the rule of the constitution and the law making, then, under the rule of law. "

The so-called Rule of Law and Justice, is not unique to the public authorities, BUT SO IS THE PRIVATE SECTOR. Sample of the above statement are Articles 82, 87, 103, 133 and 135 of the Constitution, in housing, employment and educational.

According Plazas, "... the concept of duty must be to dispense with the traditional reference to the fiscal target and, instead, involves, in broad terms, the purposes of state . Thus, it is possible to understand the genre tribute both taxes primarily as essentially non-tax tax. "

Under modern concepts of taxation, and particularly in light of how it was conceived the Venezuelan State, there's no doubt about the possibility that there to innovate in this area. Such has been the case, in our opinion, contributions such as those provided in the laws of Science, Technology and Innovation; Against Illicit Traffic and Consumption of Narcotic and Psychotropic on Housing Services and Habitat; Contracts Public, Fisheries and Aquaculture; Responsibility in Radio and Television Management and Technology and Socio-Natural Hazard Fire & Fire.

These tax statements that go beyond orthodoxy in this field, until recently prevailed in the country, which over the years has led to its recognition as such by of public authorities, despite their initial resistance.

The creation of that type of contribution, has been accompanied by other measures, that while the doctrine still dare not qualify within the world of taxation, could become so. It is, for example, the provisions of the Organic Law of Prevention, Conditions and Working Environment (LOPCYMAT), the Food Act (LA) and in Law for Persons with Disabilities (LPD).

taxation, as any human creation is bound to evolve, but such progress can not derail the gains achieved by scrubbing that over time, is required to register coexistence human. As John says Carmina Change is not necessarily expression of progress, which is only achieved when it is actually already conquered refined and improved. "