Contribution indicated in the Organic Law of Science and Technology in Venezuelan companies.

Today's world is becoming more and more integrated; the development of information technologies is increasing the integration between nations and citizens. In this sense, the evolution of science and technology makes productive, organizational and social interrelation schemes change, they have to adapt to the new realities. The importance of science and technology increases as the world enters what has come to be called "the knowledge society", that is, societies in which the importance of knowledge is constantly growing due to its incorporation into productive and service processes, its relevance in the exercise of popular participation in government processes and also for the proper conduct of personal and family life. This implies a real importance of the development of technologies in the countries, otherwise, it would mean the backwardness of the countries, of their economy and with it the whole productive structure, as well as the educational process. Each society has its own knowledge assets, where it is essential to connect the various forms of knowledge already possessed with the new forms of development, acquisition and dissemination of knowledge, which is represented in the model of the knowledge economy, where its various forms are valued and this in turn generates better results in terms of economic growth, social equality, political decisions based on facts and greater transparency and ethics, which are the key elements in knowledge-based societies. Taking these points into account, it is to be assumed that each country must have strategies for the development of science and technology. The state has to be the guarantor of this process. In the Venezuelan case, the Constitution of the Bolivarian Republic of Venezuela (CRBV) (1999) establishes in its Article 110, the following: The State shall recognize the political interest of science, technology, knowledge, innovation and its applications and the necessary information services as a fundamental instrument for the economic, social and political development of the country, as well as for national security and sovereignty. For the promotion and development of these activities, the State shall allocate sufficient resources and create the national science and technology system in accordance with the law. The private sector shall contribute resources for these activities.

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This indication of the Constitution shows the interest of the state to establish a scheme in which science and technology are developed, including an important aspect and that is the responsibility of the private sector to make contributions to achieve such development. A very important aspect to note is that in Venezuela, the tax system is based mainly on the Constitution of the Bolivarian Republic of Venezuela (1999), which in its article 133 states that everyone has the duty to contribute to public expenditures by paying taxes, fees and contributions established by law. In this order, it is necessary to point out that the State included the enactment of the Organic Law of Science, Technology and Innovation for the first time in 2001, undergoing a modification in 2005 and presenting a Law Reform in 2010, which is still in force. Said Law establishes the purpose of directing the generation of science, technology, innovation and its applications through the national authority, which is in charge of formulating public policies to lead the solution of concrete problems of society through an efficient tax system. The tax system is one of the most important legal and administrative structures of the state and can be defined as the legal system oriented to the determination, collection and management of taxes in the country. In this sense, it is considered as the regulation that gives legality to the actions of the state through the different governing bodies to redistribute the income produced in the country, this is achieved by the collection of taxes that are then used in the formulation and implementation of public policies aimed at the welfare of the population.