Collection of taxes and non-compliance with their parafiscal duties

Regarding the situation of tax collection and non-compliance with their parafiscal duties, the states usually emphasize the process, but the local tax administration at the time of executing the audit process does not determine the weighting of parafiscal contributions. Accordingly, non-compliance with formal duties in local parafiscal matters is evident in the municipal audit seasons, in which several establishments are closed or sanctioned, mostly due to irregularities related to their administrative management.

However, it is contradictory that difficulties still arise, since most of the time it is easier for businessmen to carry out activities that previously had to be carried out at the institute's offices; therefore, certain processes have been facilitated that contribute to the development of their organizational operations.

Regarding the situation evidenced, it is assumed that it is due to the lack of training provided by the Tax Administration to taxpayers regarding the fulfillment of their parafiscal obligations, thus generating little perception, attitude and positive disposition on the part of taxpayers to pay this type of tax.

In this order of ideas, when making a review within the local commercial sector, the interest of studying the organizations that do not comply and whose main purpose is the provision of advisory services in labor safety, among other activities of related branches is born.

In this regard, it is likely that these companies from the beginning adhere to the fulfillment of their formal duties, however, it is notorious that the actions to achieve their objectives often result in accelerated and last minute efforts, a situation that could at some point result in non-compliance with their parafiscal duties.