Within the various branches that are part of the public Law, is the tax law (also know as tax law ). Its function is the administration of the legal rules that enable the State Develop and exercise your tax powers.
The tributes or taxes they are mandatory financial disbursements that all citizens must make to solve the operation of the state apparatus. Tax law is the division of right which analyzes and establishes the laws related to this procedure.
The tax link arises from the state's need to have money to finance its activity, which is oriented towards the common good. This means that when a subject or one company He pays his taxes, is contributing to the development of his community and, therefore, to his own.
The tax relationship, therefore, involves a series of responsibilities and rights For all its parts. In its broadest aspect, tax law should focus its attention on two issues: the State is only in a position to demand the payment of tax when laws they authorize it; the citizen, on the other hand, is only obliged to pay those taxes that are established by law.
In the tax relationship, the active subject It is the State (appeals to its power to demand payment of the tax). The natural person or legal entity that is in the role of taxpayer, meanwhile, is the passive subject .
It should be noted that there are various types of taxes. We can mention the direct taxes (which have a direct impact on income) and indirect taxes (which fall on individuals other than the taxpayer), among others.
Birth of tax law
Since civilization exists, that is, since there is a organization social with a certain structure, there are taxes; in fact in ancient Egypt, citizens had to pay taxes to the pharaoh and there was also control of the tax return of animals and fruits. Certain pieces of pottery served as proof of such payments. Therefore, control and control cannot be taken as novel aspects of our fiscal system.
In any case, the bases of fiscal law, did not sit until ancient Rome; It is true that in its beginnings there was no fair taxation but over the years the ways in which states demand tribute from their citizens have been reduced. It is worth mentioning that the Romans were the first to perform controls over assets and censor its inhabitants, and in owning collection bodies and legal bodies; That is why we can say that the tax organization we enjoy today, no doubt we owe it to them.
During the Middle Ages the power He was represented by the feudal lord, who possessed abundant property and who enriched more and more at the expense of demand exaggerated tributes to the poorest. In that period the payment was of an anarchic and arbitrary type and the servants had to not only pay with their scarce goods, but also providing those services that the feudal lord demanded of them.
Subsequently, with the emergence of the modern state, tax collection was imposed in a more organized way, in order to have a common public well with which to subsidize everything related to public spending and to meet the needs of all community. In addition, it was specified what the rights and obligations of each member of the society were in order for an order to exist. The State, therefore, was responsible for ensuring that organization.
To establish collection methods that were increasingly balanced and that contemplated the rights of all people, that State should develop a collection plan that would fit the legal framework that governs that community.