Impuestos

Tax

The tax is a type of tax (generally financial obligations for the tax credit) governed by public law. It is characterized by not requiring direct or consideration given by the Inland Revenue administration (tax credit).

The tax laws in most arise solely by "taxing power of the State", mainly to finance its expenditures. Its guiding principle, called "Taxable Capacity" suggests that those who have more should contribute more to the state funding, to enshrine the constitutional principle of equity and social principle of freedom.

Taxes are compulsory charges that people and companies have to pay to fund the state. In short, without taxes the state could not work because it does not make funds available to finance the construction of infrastructure (roads, ports, airports, power), providing public health services, education, advocacy, social protection systems (unemployment, disability benefits or accidents), etc.

Sometimes, on the basis of this assessment are other causes such as discouraging the purchase of certain products or encourage or discourage certain economic activities. Thus, the tax can be defined as a forceful figure pecuniary charge for those in the taxable event. Regulation of taxes is called tax system and taxation.

The tax collector, the work of Jan Massys.

Purposes

• Tax Purpose: is the application of a tax to meet a public need indirectly. That is, it is collected and produced revenue (money) applies to expenditure to finance various public services.

• Non-tax purposes: is the application of a tax to meet a public need or public interest directly. The classic example is the tax on cigarettes and alcoholic beverages.

• Mixed Purpose: is the purpose of joint pursuit of the above two purposes.

Elements of the tax

• Taxable event: That circumstance whose realization, according to the law, the tax liability arises. Taxable events are common obtaining an income, the sale of goods and provision of services, property ownership and economic ownership, acquisition of assets or rights by inheritance or gift.

• Taxpayer: who should pay, is the natural or legal person who is required by law to comply with tax benefits. We distinguish between taxpayers, which the law imposes the tax burden, and legal guardian or substitute taxpayer is obliged to formal and material compliance obligation.

• Perpetrator: is the administrative entity directly benefited by the collection of the tax, which does appear in its budget for the respective income tax.

• Tax base: the quantification and valuation of the taxable event and determines the tax liability. This is an amount of money, but can also be other signs, such as the number of people living in a home, liter, liter of alcohol or number of cigarettes.

• Tax rate: the proportion is applied to the tax base in order to calculate the tax. This ratio may be fixed or variable.

• Tax fee: That amount represents the tax and may be a fixed amount or the result of multiplying the tax rate by the taxable base.

• Tax Debt: is the end result after reducing the quota increase and possible deductions with possible charges, to be paid the perpetrator according to the rules and procedures established for this purpose.

Fundamental principles of taxation

One of the main concerns of the Public Treasury was to determine principles governing the taxation system, for be classified as optimal.

• The principle of justice: is that the people of a nation should contribute to the support of the government at a rate as close as possible to their economic and observance or neglect of this maxim capacity depends equity or inequity in taxation.

• Certainty principle: all taxes must have peer into its essential elements (object, subject, exemptions, rate, time of payment, violations and penalties) to prevent arbitrary acts of authority.

• Principle of comfort: all taxes should be levied at the time and in the manner in which it is more likely to get your payment to the taxpayer.

• Principle of economy: is that the tax yield should be as large as possible, and their collection should not be burdensome.

Tax Classes

The taxes are generally calculated based on percentages, called the tax rate, tax rates, on a particular value, the tax base.

• Flat or proportional tax: where the percentage is not dependent on the taxable income of the individual or taxable.

• Progressive tax: when higher gain or income, the higher the percentage of tax base.

• Regressive tax: is the greater profit or income, the lower the percentage of tax to be paid on the total taxable income.

Direct and indirect taxes

Direct tax is the tax levied directly the sources of wealth, property or income. They are the income tax, the estate tax, inheritance tax, the rural and urban contribution (or real estate tax), taxes on vehicle ownership (tax the possession or use of vehicles, tax Motor Vehicle), animals, etc.

The most common direct taxes in the different tax systems are the income tax, taxes, export duties, tax on transfer of property gratuitously. As typical indirect taxes may be mentioned is “IVA”, taxes and import duties specific consumption.

There is another possible definition of both tax rates, taking into account legal considerations, as they are direct taxes where the taxpayer is the same as the taxpayer in fact, while considering

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