If we focus on the semantic analysis of the concept of active subject, an obvious idea becomes evident: the word subject refers to a person and active to a quality. Thus, in a general way, the active subject is the one who has a leading role, that is, the individual who adopts a proactive and energizing stance. In any case, the active subject is opposed, of course, to the taxable person.
In this post we will analyze three different contexts in relation to this concept: in the field of law, grammar and homosexuality.
Active Subject in Law
From a legal perspective, the active subject is the individual or entity that has the power to demand something, while the taxable person is the person who must face an obligation. The active subject is the owner of a right and, consequently, is in a position to demand its fulfillment. The state is, par excellence, an active subject in relation to citizenship. This mechanism is applicable to tax obligations (the state imposes a tax and the taxpayer is the taxpayer who has the obligation to pay it), as well as to other situations regulated by law (on mortgages, inheritances, etc.).
In the field of grammar
If we focus on grammar, the active subject is the person responsible for an action. In the sentence "Pepe drinks a glass of water", Pepe is the protagonist of the aforementioned event and, therefore, the active subject. And we would speak of a taxable person when the person responsible for an action is mentioned indirectly (They invented that machine).
Active and passive subject in homesexuality
Two individuals intervene in homosexual relationships practiced by men or women, each with a different sexual role. In relationships with intercourse there is one person who penetrates, while the other is penetrated. The first is the active subject and the second the passive. The same can be said without the need for intercourse, since normally one of the two individuals (man or woman) is the one who takes the initiative, while the other has a more passive role.
There is a curious aspect in relation to the active or passive role in homosexuality. Homosexuality has been persecuted throughout history (and continues to be so in some cultures). However, in those countries where homosexuality is punished, the role of the active subject is "excused" and its consideration is not as negative as the role of the passive subject. In other words, the dominator is understood and the dominated is despised. This moral assessment with a double standard has an explanation from the perspective of the rejection of homosexuality: the passive subject or dominated person is considered more vicious than the dominator.
