Yesterday I spoke about the concept of tax, and indicated that it is a tax characterized by the provision of individualized public service to the taxpayer, comparing these definitions shows that there are similar interpretations among multiple researchers.

Source ( ips-dc )

Therefore, they indicate that taxes are charges for the provision of services and collection of money imposed by the state or other public law entities, which directly affect the taxpayer or taxpayer, in return for a particular service, and therefore if the service is not used there is no obligation to pay.

Analyzing the definitions, it is the opinion of researchers who contribute and offer a better support to the theoretical bases of the present work.

With regard to contributions, contributions are defined as the third tax, and their relative importance lies in the fact that they will mainly provide resources for the institutions and organizations of social benefit decided by the State.

Source ( nbn. )

Contributions are a tax species independent of the tax and the rate, and are constituted by the activity that the State carries out for general purposes, which simultaneously provides a particular advantage to the taxpayer; the destination is necessarily and exclusively the financing of that activity.

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