Special contributions can be defined as the obligatory benefit due for individual or social group benefits derived from the execution of public works.
Likewise, parafiscal contributions are levies collected by certain public entities to ensure their autonomous financing, which is made up of employer and worker contributions to funds that provide benefits to dependent workers, employer contributions to funds that provide benefits and contributions from independent workers and professionals, among others.
Contributions are a tax to be paid by the taxpayer or beneficiary, who in exchange will directly obtain a benefit, or an increase in the value of his property, as a consequence of the execution of public works as well as the establishment or expansion of public services.
Taking into account what has been stated by the authors, the researchers consider that the definition of Contributions is the one that provides the best explanation to understand this tax in a clearer and more concrete way and to support the theoretical basis of this work.
Characteristics of the contributions, it is a personal benefit since it is the owner of the property revalued by the work who will owe the tax, and there is a benefit derived from the work, since the properties located in the vicinity of the work increase their value compared to the value they had before the work was carried out.