Concept in Definition ABC

It is designated with the word tax to that tax or charge that individuals living in a certain community or country must pay to the state that represents, so that this, through that payment and without exercising any type of consideration as a result of it, can finance its expenses, in a first instance and also, according to the order of priorities that encourages and promotes, for example, public works aimed at satisfying the demands of the most poor and without resources, among other issues. From this it follows, then, that the basic objective of taxes will be to finance the expenses of a certain state..

The guiding principle of taxes is that of taxable capacity, this means that the value of the tax will be determined by the income that the person receives, that is to say and in order to what is established by the constitutional principles of equity Y solidarity social, the higher the income, the individual must pay more and on the contrary, the less money a person has, the lower the tax that must be paid to the state.

Unfortunately, today, it is very difficult for this to exist, since in many nations these principles are not taken into account at all, prioritizing other issues for on the aforementioned constitutional precepts such as: to increase collection, boycott the purchase of a certain product or discourage certain activities economic.

Two types of taxes can be distinguished, direct and indirect. The direct will be the one that will tax the sources of economic capacity such as income or heritage and on the other hand, the indirect one, which taxes the consumption and spending.

A tax consists of the following elements: the taxable event, which will be the circumstance that originates the tax obligation according to what is established in advance law, the taxable person or the natural or legal person who is the one obliged to pay according to his possibilities, the tax base, which is the valuation and quantification of the taxable event, the type of lien, which is the proportion that is applied to the tax base to calculate how much tax must be paid, the tax quota, which will be the amount that the tax represents and the tax debt which will be the result of reducing the amount with deductions or increasing with surcharges, for example, when we pass the expiration date stipulated for this or that tax, it will enter to run this last question.