The tax law is a branch of the general law which is also known by the name of tax law . This type of law is an integral part of public law , which, at the same time, is inserted within financial law , and its main function is to study the laws based on which the local government is capable of manifesting its tax force. with the sole objective of achieving through this the greatest amount of economic income from citizens and companies , which are what will allow it to cover public spending in all areas of the state.
Tax law is the set of rules , norms and principles that are responsible for regulating the legal – tax relationship that exists between the administration and the taxpayer , when the fact that it is responsible for generating the tax occurs.
- What is tax law?
- Legal nature
- History of tax law
- Importance of tax law
What is tax law?
The tax law consists of a series of studies of the laws from which the local government can express its tax force in order to achieve greater economic income that citizens and companies can generate in order to meet the needs.
It uses taxes, which are the monetary obligations established by law, and with them the state manages to raise money to support and maintain the different areas that make up the state such as public administration , and also guarantees citizens satisfaction and access to services such as: security, health, education, among the main ones.
The main characteristics of tax law are the following:
- The taxpayers who are citizens or legal persons shall comply with the payment of taxes set by the national law .
- Tax payments do not generate a consideration from the state, but they will guarantee that the person has access to, for example, education and public health .
- Through tax law, protection is provided by the national security forces, justly supported economically through the taxes imposed by the state.
The legal nature of the tax law is public law because the objective is to meet the public expenditure because the creditor is the state. The tax obligations are to pay the tax and comply with the different formal duties or affidavits.
Regarding tax law, the oldest antecedents for which data are available are in Mesopotamian culture , through the Code of Hammurabi . This code is a legacy of antiquity and one of the first attempts at human legislation . The Egyptian people also have a history of cults where the money coffers were for the main god of the Egyptians. Citizen censuses, land cadastre and gold inventory were carried out to achieve adequate control.
Greece and Athens also provided antecedents to this type of law through the collection of fees for the construction of ships and to provide war equipment to soldiers.
History of tax law
The origin of the tributes comes from the primitive era , when men offered to the gods in exchange for some benefits . Time later in the Greek civilization , the term of the payment of taxes was handled by means of which the taxes were adjusted depending on the payment capacities of the people.
In America , different indigenous cultures such as the Inca, Azteca and Chibcha paid their tributes precisely through a system of contributions . In the Roman Empire , Emperor Constantine took it upon himself to extend taxes to all incorporated cities.
In Europe , in the Middle Ages, the settlers paid tributes in the form of species to the feudal lords , with vegetables or animals that grew in the small plots that were assigned to them, and also paid tithes and first fruits to the Catholic Church which were mandatory.
Modern taxes were established in the late nineteenth and early twentieth centuries. Among the taxes that were created in this period, the income tax , the importer , the seller and taxes on production stood out, for example .
Its main objective is to achieve the collection of money for goods, require taxpayers to appear before specialized entities when required and to demonstrate income in accounting books and through affidavits . It also establishes the infractions to be followed when the objectives are not met by the taxpayers.
The sources can be written or norms or unwritten or common law . The written can be divided into the law and the provisions that come from the public powers without counting on the legislative. Indirect sources are jurisprudence , doctrine , international treaties , and historical law .
The principles are divided into:
- Constitutional principles that include principles of generality, progressivity, efficiency, administrative simplicity, non-retroactivity, equity, transparency, and sufficient collection.
- Tax principles such as the principle of legality , generality, equality and proportionality,
The purposes of tax law are:
- The legal system.
- The regulation of establishments.
- Application of taxes .
- Support public spending in areas of common good.
Importance of tax law
Tax law is important because it makes many of the inflows of monetary resources that the state or government has, are generated through taxes and contributions that citizens must contribute to achieve the growth of the country.
It is important because it is related to general law, with the social security contributions we contribute, as well as the correct use of these and the products obtained through them and which are reflected in the gross domestic product that quantifies the total production that is carried out in a country for the benefit of all its inhabitants.
- Income taxes
- Contributions to social security l
- Taxes on payroll workers
- Tax on property
- Taxes on goods and services