He adjective tax refers, in its first meaning, to what imposes (that is, that forces or that is asserted). The most common use of the notion, however, is specifically linked to the taxes established by the State .
A tax is a tribute whose payment is mandatory. The tax creditor, in this context, does not offer a specific or direct consideration in exchange for that money it charges.
It is known as tax system to all the rules and measures that allow the State Obtain tax revenue. The funds raised enable the financing of public expenditures.
He tax law , also called tax law or tax law , is focused on the legal system that organizes how taxes are established and applied. In other words, the tax law studies the way in which the State is responsible for exercising its tax authority.
In the history of the human being, since the beginning of our civilization there is a certain degree of social organization with a structure in which the payment of taxes has always been a fundamental element. If we focus on the Ancient Egypt For example, the people had the obligation to register and control the products that were part of the commercial flow.
However, it was only at the time of Ancient Roman Empire that consolidated on tribute . In fact, historians say that the ancient Romans were the first to maintain control over the assets of their citizens, making use of collection and legal bodies in a complementary manner.
Already in the Middle Ages , the feudal lord was the figure on which the power was centered: he had several properties of great value that he took advantage of to give work to third parties, who had to pay tribute regardless of their social or economic status. Historians say that the criteria applied to decide the amount or conditions of payment were apparently arbitrary, since sometimes they paid with their goods but sometimes with services demanded by their lords.
Needless to say, the right Tax has undergone numerous changes throughout history, some of which were due to cultural issues, while others due to the evolution of the concept itself. In spite of them, it is very interesting to note that the mandatory disbursement of money or - in the beginning - kind to pay for public expenses and promote the proper functioning of the State has been an element of so many civilizations since time immemorial.
A tax revaluation On the other hand, it consists in a new evaluation of the value on which a tax is applied. This process is carried out to adapt the economic value of certain goods to the current economic reality.
Among the benefits of a tax revaluation are the following:
* entails an eventual decrease in the Income Tax;
* facilitates the process of affidavit;
* It allows you to use a payment plan to comply with the special tax.
With respect to small and medium businesses (who are known by the acronym SMEs), these have indexes to make tax revaluation easier. If they exercise this option, then they can access certain credits as it improves their tax balance.
As for its wider use, taxation is something that is not left to the consideration of the other , but is established or attributed by displaying the force or of authority. For example: "We must not accept that a woman's way of dressing is a tax act of a man", “The move was somewhat tax: the owner of the house did not renew the contract and we had to leave although we wanted to stay”.