The Tax Law, also known as the concept of Tax Law, is an integral part of the Public Law, which in turn is inserted into the Financial law, and takes care of study the laws based on which the local government manifests its tax force with the mission of obtaining through the same economic income from citizens and companies, and which will allow it to cover public spending in all areas of the state.
In other words, through the so-called taxes, which are monetary obligations supported by law, the state makes money to support and maintain the different areas that make up the state: public administration, and on the other hand guarantees citizens the satisfaction and access to services such as: safety, health, education, among the main.
Meanwhile, it will be the taxpayers, citizens or legal entities, who must comply with the payment of those taxes established by national law.
The payment of a tax will not imply, for those who pay, a consideration of immediate effect on the part of the state, but what it will guarantee is that the person will be able to access public education and health and will also enjoy the protection offered by the national security forces, justly supported economically through taxes imposed by the state.
We can find different types of taxes: internal (They meet in the nation in question, in the provinces, municipalities, cities, such is the case of Value Added Tax (VAT), Gross Income, Income Tax, among others), external (They are the result of the importation, that is, of the entry into a country of goods and services), direct (because they are applied directly with an impact on income or properties), indirect (They reach people outside the taxpayer, that is, the tax is paid by whoever receives or buys goods), real and objective (they tax people regardless of personal conditions), personal or subjective (They especially take into account the contributory capacity of individuals, taking into account the income they receive and the assets they have available).
