The word tax It has its origin in the Latin term tax. The concept refers to tribute which is established and requested according to the financial capacity of those who are not exempt from paying it.
The guerrilla or terrorist groups On the other hand, they usually talk about revolutionary tax to refer to a system which allows them to obtain financing through extortion and threats.
The tax has the particularity of not rely in a determined or direct consideration by who claims it. Its objective is to finance the expenses of the creditor, which is generally the State .
The contributory capacity It means that those who have more, higher taxes must pay. However, this is not always true, as other causes are often prioritized: increased collection, deterrence of purchase of a certain product, promotion of certain economic activities, etc.
Among the elements of a tax, the taxable event (the situation that motivates the tax obligation according to the law), the passive subject (the person , whether natural or legal, which has the obligation to pay it), the tax base (the quantification and assessment of the taxable event), the type of assessment (the proportion to be applied based on the tax base to establish the calculation of the lien), the tax rate (the amount corresponding to the lien) and the Tax debt (the result of reducing the fee with deductions or increasing with surcharges).
According to economist Bielsa, that taxes consist of that part of the wealth that the State establishes and requires taxpayers whose objective is to raise funds to use them in public expenses. For its part, Fleiner expresses that they are benefits that the State and certain Public Law entities require citizens to meet their economic needs.
The first classification of the tax establishes that there is a direct tax when evaluating the economic situation, as with equity or income, and one indirect when what is taxed and conditioned is the consumption or expenses incurred in a certain period. This classification is carried out taking into account who the tax falls on and is the most used.
There is a second classification of taxes, in proportional (the quota is set at a fixed percentage, such as VAT or Land Tax), regressive (as the value subject to a tax increases, a rate that decreases is established) and progressive (The rate varies by increasing or decreasing in relation to the increase or decrease of the taxable amount. The inheritance tax or the complementary global, for example).
List of some taxes
There are taxes on various activities, all of them are cited in the National Constitution of each country. Some taxes may be:
Income tax : Applies to those income that have natural or legal persons, reside in the country or abroad. According to each country, the percentage to be paid varies, but it is a tax that is present in almost all the nations of the capitalist regime.
Value Added Tax : according to the activity performed by each citizen and the profits received by it, you must pay a percentage to the tax collection. The constitution establishes the percentages according to each activity performed.
Tax on production and services : It is the one that applies to certain products, such as alcoholic beverages, tobacco, bottled waters. Commission, agency and consignment services that have been declared in the law are also included in this type of tax.
Asset tax : Those persons who carry out business-type activities must pay this tax in relation to the assets they possess that may have a monetary value.
There are also taxes on vehicle ownership, provision of telephone services, real estate acquisition , among many others.
Finally we will define a fundamental concept when talking about taxes, the fiscal credit . Tax credit means all money and assets that are linked to the tax law. The collection of certain taxes, such as that which is printed on Income or Value Added, has the character of tax credits.