Origin

Since the origin of human civilization there has been a social organization that has a certain structure, where within this, a fundamental part for the development of a community are taxes. For example, in Ancient Egypt, citizens had to pay tribute to the pharaoh, as well as with the registration or control of the products that existed as part of trade, but it was not until Ancient Rome that the tribute could be consolidated.

In the Middle Ages, power was found in the figure known as the feudal lord, who had large properties where people worked for him and he applied tribute even to those with the lowest resources. It is said that during this period payment was arbitrary because the serfs not only had to pay with the goods they had, but also by providing services that the feudal lord ordered them to do.

Tributes or taxes

They are obligatory economic disbursements "in money and previously in kind" made by the governed to cover public expenses and the proper functioning of the state. In this sense, tax law is the branch of law that studies and establishes the rules that are related to this procedure. In Peru, taxes are created by local governments such as Provincial and District Municipalities. Taxes are divided into rates and taxes such as: municipal taxes, rates, etc., the Peruvian State applies a coercive method to be able in some cases to make its collections effective both at the national and local level.

At the time Moctezuma the acceptance of the main Mexica deity, the supply of men to the military contingents, their provisioning as they move towards a campaign of conquest and settling political and legal issues in Tenochtitlan.

In the most important altepetl there also resided a calpixque or collector who focused his activity on taxation. The altepetl who expressly accepted Mexica rule were allowed to maintain their administrative and political forms and organizations as well as deities as long as they were under Huitzilopochtli. Only in important regions, containing other ethnic groups or where there was an open rebellion, did Mexica officials reside with tlatoani powers. For more than 50 years and until the appraisal made by the judge Valderrama, this structure will be maintained with few changes in the indigenous towns of central New Spain.

They are mandatory monetary benefits established by the different state levels.

The tax is the monetary obligation established by law, the amount of which is intended to support public charges, especially State spending.

The active subject of tax relations is the State or any other entity that has tax powers, which demands taxes for the exercise of sovereign powers, which have been transferred through a social pact.

The taxable person is the taxpayer, whether a natural or legal person.

In the modern rule of law, taxes are created by law. The State is a modern form of social coexistence.

Currently, there is an important sector of the doctrine that affirms that it is necessary that, in order to strengthen Mexican federalism, it is essential to carry out a whole series of reforms to the Law so that each of the levels of government (federal, state and municipal) have the possibility of capturing the contributions that correspond to them within the scope of their competence and not only that, but that they even have the power to administer and apply them to satisfy the needs of the population they govern. With this, they affirm, a great advance would be gained and there would be a great advance not only in the part related to contributions but it would also strengthen the democratic system of the Country, since it would prevent the federation from continuing to administer those contributions, an administration that implies a significant delay in the arrival of economic resources to the states and municipalities, to the very detriment, paradoxically, of the taxpayers, who are the ones who pay the taxes to satisfy the public services they require. The detractors of this thesis claim that this would be detrimental to Mexican presidentialism, since the fact that the states and municipalities collect taxes would imply their autonomy and independence from the central power, translating this into a "debauchery" that would entail a kind of anarchy in the federation, at eminent risk for the federal pact. With the passage of time, this thesis has been strengthened, however it has great opposition from staunch defenders of presidentialism, who see this autonomy of tax power as a risk, since it would imply that the central power would no longer have political influence over the states and municipalities, given their economic autonomy.

En la mayoría de los sistemas impositivos estatales se distinguen al menos tres figuras tributarias: el impuesto, la tasa y la contribución especial. Aunque, en general, existe coincidencia en cuanto a los aspectos básicos de la clasificación tributaria, cada país presenta determinadas particularidades, destacando Alemania, donde el Derecho tributario se limita a la regulación de los impuestos (Steuerrecht).[3]​.

Las contribuciones sociales a la Seguridad Social y otras similares son consideradas tributos por algunos Estados, como México o Brasil. Por el contrario, Bolivia, Ecuador, España o Italia se encuentran entre los países que no las consideran como tales. En Argentina, la mayor parte de la doctrina adhiere a la consideración de su naturaleza tributaria, aunque no es una cuestión pacífica. (Véase Contribución especial).

En otros sistemas tributarios pueden existir categorías adicionales, como la figura del préstamo obligatorio (empréstimo compulsório) reconocido por el artículo 148 de la Constitución de Brasil de 1988 y que el Supremo Tribunal Federal declaró de naturaleza tributaria.[4]​.

Taxes

They are the taxes demanded by the State without there being an immediate consideration for their payment, and even so they require compliance due to the simple emergence of the generating event, which the State will return in exchange in the long term through education, health, security, etc., thus satisfying public needs.

otherwise it does not happen.

The OECD tax classification is as follows:.

(OECD is the acronym that corresponds to the Organization for Economic Cooperation and Development, an international entity that brings together thirty-four countries. Its purpose is to achieve the coordination of the main policies of the member states regarding the economy and social affairs.

o Individual taxes on income, profits and capital gains

o Corporate taxes on income, profits and capital gains

or Others.

o Workers

or Entrepreneurs

o Self-employed and employees.

o Periodic taxes on real estate property

o Periodic taxes on net wealth

o Taxes on inheritances, successions and donations

o Taxes on financial and capital transactions

o Non-periodic taxes.

o Taxes on production, sale, transfers, rental and distribution of goods and provision of services.

o Taxes on specific goods and services

o Taxes on use or permission to use or develop activities related to specific goods (licenses).

or paid exclusively by business

or Others.

Contributory capacity measures the possibility of contributing to State expenses of the subjects. It is impossible to measure it adequately, so it is measured in the amount that the taxpayer has or has earned in a given period.

Income tax systems.

They are classified by their transitory nature or permanence in the tax system.

Attends to economic demonstrations.

It is the set of taxes existing in a country at a given time. It exerts fiscal pressure, which is linked to the impact that the tax system has on wealth.

The tax burden is the sum of taxes that affect the taxpayer.

Rules through which the State, as a Supra or Subordinate and in a coercive manner, exercises its tax power over taxpayers, in order to help collect public resources.

Moya (2009) points out that tax power or tax power is the power that the State has to unilaterally create taxes, the payment of which will be required from the people subject to its spatial tax jurisdiction. This, in other words, involves the state's coercive power to compel people to give it a portion of their income or assets, whose purpose is to cover the expenses involved in fulfilling its purpose of addressing public needs.

For Villegas (2002) it is the power that the State has to unilaterally create, modify or eliminate taxes. The creation requires payment by the people subject to its jurisdiction. It implies, therefore, the power to generate rules through which the State can compel people to give it a portion of their income or assets to meet public needs.

Guys.

Tax Power can be Original or Derived, also called Delegated.

The Original Tax Power: It is said that the tax power is original when it emanates from the very nature and essence of the State, and immediately and directly from the Constitution of the Republic. It arises from the Fundamental Charter itself, where there is a written constitution, or from the institutional principles where it does not exist.

Derived or Delegated Tax Power: It is the taxation power that the Municipal or State entity has to create taxes by derivation, by virtue of a law and that does not emanate directly and immediately from the Constitution of the Republic. They derive from laws dictated by regional or local entities based on their own taxation power. They are said to be basic laws that develop Constitutional principles.

The establishment of a tax always means for those who pay it a decrease in their income and therefore a deterioration in their purchasing power. This can cause variations in the subject's behavior that affect the distribution of income and factors.

On the other hand, some taxes affect the price of the products they tax; producers may wish to pass the bill for paying the tax to consumers, through an increase in prices.

Origin

Since the origin of human civilization there has been a social organization that has a certain structure, where within this, a fundamental part for the development of a community are taxes. For example, in Ancient Egypt, citizens had to pay tribute to the pharaoh, as well as with the registration or control of the products that existed as part of trade, but it was not until Ancient Rome that the tribute could be consolidated.

In the Middle Ages, power was found in the figure known as the feudal lord, who had large properties where people worked for him and he applied tribute even to those with the lowest resources. It is said that during this period payment was arbitrary because the serfs not only had to pay with the goods they had, but also by providing services that the feudal lord ordered them to do.

Tributes or taxes

They are obligatory economic disbursements "in money and previously in kind" made by the governed to cover public expenses and the proper functioning of the state. In this sense, tax law is the branch of law that studies and establishes the rules that are related to this procedure. In Peru, taxes are created by local governments such as Provincial and District Municipalities. Taxes are divided into rates and taxes such as: municipal taxes, rates, etc., the Peruvian State applies a coercive method to be able in some cases to make its collections effective both at the national and local level.

At the time Moctezuma the acceptance of the main Mexica deity, the supply of men to the military contingents, their provisioning as they move towards a campaign of conquest and settling political and legal issues in Tenochtitlan.

In the most important altepetl there also resided a calpixque or collector who focused his activity on taxation. The altepetl who expressly accepted Mexica rule were allowed to maintain their administrative and political forms and organizations as well as deities as long as they were under Huitzilopochtli. Only in important regions, containing other ethnic groups or where there was an open rebellion, did Mexica officials reside with tlatoani powers. For more than 50 years and until the appraisal made by the judge Valderrama, this structure will be maintained with few changes in the indigenous towns of central New Spain.

They are mandatory monetary benefits established by the different state levels.

The tax is the monetary obligation established by law, the amount of which is intended to support public charges, especially State spending.

The active subject of tax relations is the State or any other entity that has tax powers, which demands taxes for the exercise of sovereign powers, which have been transferred through a social pact.

The taxable person is the taxpayer, whether a natural or legal person.

In the modern rule of law, taxes are created by law. The State is a modern form of social coexistence.

Currently, there is an important sector of the doctrine that affirms that it is necessary that, in order to strengthen Mexican federalism, it is essential to carry out a whole series of reforms to the Law so that each of the levels of government (federal, state and municipal) have the possibility of capturing the contributions that correspond to them within the scope of their competence and not only that, but that they even have the power to administer and apply them to satisfy the needs of the population they govern. With this, they affirm, a great advance would be gained and there would be a great advance not only in the part related to contributions but it would also strengthen the democratic system of the Country, since it would prevent the federation from continuing to administer those contributions, an administration that implies a significant delay in the arrival of economic resources to the states and municipalities, to the very detriment, paradoxically, of the taxpayers, who are the ones who pay the taxes to satisfy the public services they require. The detractors of this thesis claim that this would be detrimental to Mexican presidentialism, since the fact that the states and municipalities collect taxes would imply their autonomy and independence from the central power, translating this into a "debauchery" that would entail a kind of anarchy in the federation, at eminent risk for the federal pact. With the passage of time, this thesis has been strengthened, however it has great opposition from staunch defenders of presidentialism, who see this autonomy of tax power as a risk, since it would imply that the central power would no longer have political influence over the states and municipalities, given their economic autonomy.

En la mayoría de los sistemas impositivos estatales se distinguen al menos tres figuras tributarias: el impuesto, la tasa y la contribución especial. Aunque, en general, existe coincidencia en cuanto a los aspectos básicos de la clasificación tributaria, cada país presenta determinadas particularidades, destacando Alemania, donde el Derecho tributario se limita a la regulación de los impuestos (Steuerrecht).[3]​.

Las contribuciones sociales a la Seguridad Social y otras similares son consideradas tributos por algunos Estados, como México o Brasil. Por el contrario, Bolivia, Ecuador, España o Italia se encuentran entre los países que no las consideran como tales. En Argentina, la mayor parte de la doctrina adhiere a la consideración de su naturaleza tributaria, aunque no es una cuestión pacífica. (Véase Contribución especial).

En otros sistemas tributarios pueden existir categorías adicionales, como la figura del préstamo obligatorio (empréstimo compulsório) reconocido por el artículo 148 de la Constitución de Brasil de 1988 y que el Supremo Tribunal Federal declaró de naturaleza tributaria.[4]​.

Taxes

They are the taxes demanded by the State without there being an immediate consideration for their payment, and even so they require compliance due to the simple emergence of the generating event, which the State will return in exchange in the long term through education, health, security, etc., thus satisfying public needs.

otherwise it does not happen.

The OECD tax classification is as follows:.

(OECD is the acronym that corresponds to the Organization for Economic Cooperation and Development, an international entity that brings together thirty-four countries. Its purpose is to achieve the coordination of the main policies of the member states regarding the economy and social affairs.

o Individual taxes on income, profits and capital gains

o Corporate taxes on income, profits and capital gains

or Others.

o Workers

or Entrepreneurs

o Self-employed and employees.

o Periodic taxes on real estate property

o Periodic taxes on net wealth

o Taxes on inheritances, successions and donations

o Taxes on financial and capital transactions

o Non-periodic taxes.

o Taxes on production, sale, transfers, rental and distribution of goods and provision of services.

o Taxes on specific goods and services

o Taxes on use or permission to use or develop activities related to specific goods (licenses).

or paid exclusively by business

or Others.

Contributory capacity measures the possibility of contributing to State expenses of the subjects. It is impossible to measure it adequately, so it is measured in the amount that the taxpayer has or has earned in a given period.

Income tax systems.

They are classified by their transitory nature or permanence in the tax system.

Attends to economic demonstrations.

It is the set of taxes existing in a country at a given time. It exerts fiscal pressure, which is linked to the impact that the tax system has on wealth.

The tax burden is the sum of taxes that affect the taxpayer.

Rules through which the State, as a Supra or Subordinate and in a coercive manner, exercises its tax power over taxpayers, in order to help collect public resources.

Moya (2009) points out that tax power or tax power is the power that the State has to unilaterally create taxes, the payment of which will be required from the people subject to its spatial tax jurisdiction. This, in other words, involves the state's coercive power to compel people to give it a portion of their income or assets, whose purpose is to cover the expenses involved in fulfilling its purpose of addressing public needs.

For Villegas (2002) it is the power that the State has to unilaterally create, modify or eliminate taxes. The creation requires payment by the people subject to its jurisdiction. It implies, therefore, the power to generate rules through which the State can compel people to give it a portion of their income or assets to meet public needs.

Guys.

Tax Power can be Original or Derived, also called Delegated.

The Original Tax Power: It is said that the tax power is original when it emanates from the very nature and essence of the State, and immediately and directly from the Constitution of the Republic. It arises from the Fundamental Charter itself, where there is a written constitution, or from the institutional principles where it does not exist.

Derived or Delegated Tax Power: It is the taxation power that the Municipal or State entity has to create taxes by derivation, by virtue of a law and that does not emanate directly and immediately from the Constitution of the Republic. They derive from laws dictated by regional or local entities based on their own taxation power. They are said to be basic laws that develop Constitutional principles.

The establishment of a tax always means for those who pay it a decrease in their income and therefore a deterioration in their purchasing power. This can cause variations in the subject's behavior that affect the distribution of income and factors.

On the other hand, some taxes affect the price of the products they tax; producers may wish to pass the bill for paying the tax to consumers, through an increase in prices.