Planificación Tributaria y sus Implicaciones en la Parafiscalidad Universitaria

Currently, Venezuela is a country that, due to the satisfaction of collective needs, undergoes constant changes in the tax field, based on different tax powers achieved through legal provisions regulating taxes. This results in various organizations and institutions being obliged to take measures that allow them to carry out their functions in compliance with regulations. One of the existing tax reforms includes those covering parafiscal contributions in social parafiscalities, which require institutions to implement a series of tools to ensure compliance. In this sense, tax planning is considered an acceptable and efficient tool that can encompass these contributions, aiming to fulfill the formal and material duties institutions have towards various public entities, which provide a range of benefits to their contributors.