Tax law, at the beginning when human civilization was created as a social organization, the tax payment already existed, this modality was adopted by the Egyptians of the time whose pharaoh was the one who collected the taxes. He also had control of the tax returns emanating from the animals and fruits. For this reason, taxes have been in existence since Rome imposed this regulation, since they were the first to assign collecting agencies and legal bodies. Once the inhabitants were registered with their assets, they are imposed an amount that may not be fair for everyone, but it was the only way the state had to collect taxes.
The economic power for the times of the Middle Ages was represented by the feudal lord. He was the one who practiced this modality, getting richer every day because he collected taxes from the poor in a very exaggerated way, either with his goods or forcing the serfs to serve the feudal lord, depending on the demand exposed.
Once the time elapsed, the organizational structure of tax collection was modernized, with the purpose of creating a public income that would help the human conglomerate to enjoy the services provided by the state. Establishing balanced and organized methods that will adjust to the legal processes implemented, according to the rights of each citizen who lives in the community.
Then, as a concept of Tax Law, it is known as the income obtained by the state through taxpayers, governed by organized and legal regulations set forth by the public power, whose purpose is to provide a good service in terms of communications, cleanliness, etc., in order to pursue the improvement of a common good.
Characteristics, objectives and importance of tax law.
The most outstanding characteristics in this legal process are:
- Tax rules for taxpayers are exerted with pressure.
- To regulate the tax, it must be done through legal regulations.
- For those who do not comply with the statutes imposed by the state, the prosecutor has the right to act with legal means.
- The administrator is obliged to abide by the imposed rules.
- Individuals who exercise tax actions cannot be separated by legal mandates.
- It has the function of collecting and managing the money used to cover public spending.
- You must facilitate the presence of inspectors, display documents that are accounting.
- You have the freedom to structure yourself scientifically without depending on anyone.
- It is based on the law.
- It provides protection to citizens whether they are individuals or businesses.
Tax law has as its primary objective, to obtain money or tribute from taxpayers who are exercising administrative activities. Where they are required to keep accounting books that require sworn statements. In addition to establishing rules that are of a punitive nature or giving formal infractions. Its importance lies in the fact that taxpayers feel safe with the type of administration that the state gives to public spaces and services. Since these are based on the protection provided by the tax laws forcing to pay what is fair according to the contribution established by law.
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Classification of formal sources.
- The constitution is the constitutional text whose regulations or laws set out with foundations, regulation and limitation. They are practiced by the state to seek equity and equality that benefit the population.
- The law is based on the principle of legality seeking its origin. Effect and extinction that there is in the obligatory relation between the public prosecutor and the taxpayer.
- Formal or administrative, in terms of structure. The organization and its function are regulated by administrative activities that cling to norms and principles of legal basis.
- Procedural, the debates or controversies that arise between the tax authorities and an individual, are based on regulating their legal processes.
- Criminal, establishes sanctions for those who violate the statutes and legal laws, penalizing and classifying their illegal actions to continue with the infractions.
- International, is a treaty that is made between other countries, whose agreements, whether political, cultural, diplomatic, economic, among others. They intervene to create rules that do not affect their tax systems that will avoid double taxation as well as evasion. Helping each other when there is a need to establish solidarity.
Apart from these fundamental sources already explained, in this branch there are other sources that act indirectly, among them we have:
- The jurisprudence, are decisions emanated by the judges of the courts, is when the situation presented is extracted from the decisions already interpreted, giving a solution in an analogous way regarding the tax area.
- The doctrine, its implicit concepts in the laws are developed by real sources.
- Circulars are notices or communications issued by those of higher rank (president or administrative superiors). Giving instructions to his inferiors on how the new implicit laws will be.