Considerations in academic tax matters relating to the terms tax and rate

In academic tax matters, the tax is the pecuniary obligation that the State, by virtue of its power of empire, demands from the citizens for the satisfaction of their needs, since the author also complements that, unlike taxes, the tax does not imply a direct consideration for services.

It can be seen then that both definitions refer to the same fact, that is to say, taxes are a payment to be made by the natural or juridical persons of a nation to their government. Such payment is mandatory and established in a Law. It is generated from the very moment in which the person or entity executes the action described and typified in the body of the law, that is to say, the obligation to pay the corresponding percentage or aliquot as a direct consequence of its action is generated.

Therefore, it is an income of the nation destined to satisfy public needs and public expenses. In relation to the above stated by the authors on the definition of taxes, the criterion provided is the one that best suits and supports the present work.

As for taxes, the second type of taxation, taxes are mentioned as a form of collection of resources available to the State for the direct provision of a service, which is why they are defined, classified and their most relevant characteristics are described below.

The fee is a tax whose generating fact is integrated with a divisible activity of the State and inherent to its sovereignty, being that activity directly related to the taxpayer.