Taxes as the main type of tax disbursement

Taxes are payments or disbursements of money that citizens must make, based on a law issued by sovereign states, in order to contribute with these mandatory contributions to the maintenance of the public coffers and therefore to the fulfillment of the duties of the state to its citizens.

For the purposes of this publication, it is considered that the above definition of taxes is the most suitable, since it not only defines the tax, but also includes the subsequent legal relations that imply the action of the State in tax matters.

Regarding the classification of taxes, there are several types of taxes, the most accepted being: taxes, rates and contributions. In the case of tax legal systems, more types of taxes are contemplated, as can be seen according to the needs or particularities of each state.

Taxes are always mentioned as the first type of tax, since their wide application, versatility and scope make them one of the strongest within any tax system, which is why they are defined below.

Taxes are the tribute demanded by the State to those who find themselves in situations considered by the law as taxable events, being these taxable events alien to any state activity related to the obligor.