GENERAL THEORY OF TAX:
Definition of tax. Classification of taxes: a) direct and indirect taxes, b) real and personal taxes, c) general and special taxes, d) periodic taxes and taxes once. System character tax. The flat tax. The tax system. Tax Burden, tax revenue and national income. Taxes fixed, gradual, proportionate, progressive and regressive techniques progression.
Definition of tax. : Call toll tax that is established on the subject because of the political assessment of an objective manifestation of wealth, regardless of personal considerations subject to the wealth that belongs or from which transfers or a subjective manifestation, taking into account the personal circumstances of taxpayers, such as marital status, family responsibilities, total income and wealth .- (Dino Jarach Public Finance and Tax Law Second Edition p.255 Abeledo Perrot Ed.) .-
The Italian Constitution in its Article 53 tax reserve the term for those charges with fiscal functions, namely to seek resources for the state or other entities Villegas
.-
public in the sense defined by any tax imposed as required by the State to those who are in situations deemed by law as taxable events, and these are unrelated to any state action on the bound (Villegas H. Course Depalma fiscal Ed P. 52 5th Edition) .-
Finally Master Fonrouge Giuliani defines taxation as the benefits in cash or in kind required by the state under the power of the empire who are in situations that are considered by law as taxable events (Giuliani Fonrouge Financial Law Depalma Ed Edition 1993 P. 319) .-
From these definitions we can conclude that the tax is then any benefits in cash or in kind, required by the State due to its power of empire who are in situations that are considered by law under an objective or subjective manifestation of wealth and was intended to provide funds to the State or another public entity, in order to solve the public services
Legal nature indivisible .-
In our legal system the source of the obligations is five efficient causes, according to Master Llamas, contracts, quasi-contracts, crimes, torts and the law (p. 26 Compendium of Civil Law Obligations Llamas - Raffo Venegas-Sasot-Ed. Perrot 2nd Edition) .-
tax thus finds its origin in the enactment of a law, because he has to be a public law school obligational nature. However despite finding nature in one of the sources of obligations that is always unilateral, since, as has been defined, it satisfies the necessary funds to carry out the purposes of the state .-
Therefore
compliance by the taxpayer is always subsequent to the enactment of a law, being that there is no obligation without cause and that no tax without a standard in the formal sense
.- Classification of taxes: a) direct and indirect taxes, b) real and personal taxes, c) General taxes and special d) periodic taxes and taxes once.
direct and indirect taxes *
About this classification is not peaceful doctrine, as located on different criteria, namely:
Physiocrats and Economic Criteria: taxes are traditionally divided into direct and indirect were considering shifting tribute, considering direct to those borne by the taxpayer jure and indirect taxes to all taxpayers de facto portable, so this part of the doctrine means for example that the sales taxes such as VAT has to be indirect and income tax revenue today is direct, without But in practice, although the mechanics of the tax does not contemplate, in fact the latter is transferable to third parties .- Criterion
Administrative Affairs: Those that are seen regularly in accordance with certain standards and indirect lists or those who relapse in subjects Unregistered contemporary .- Criterion
: Consider direct taxes on those direct manifestations of ability to pay, as income or capital, ie a relationship direct link between the object and the source of indirect tax levied on those indirect manifestations such as consumption or turnover etc.
* (Mario Augusto Saccone Tax Law Manual 2nd edition Ed Law)
Tax and Personal real or objective or subjective
According to Valdez Costa real taxes are levied isolated manifestations of wealth, regardless of personal circumstances the subject reached, personal taxes instead fall on all positive or negative elements that make up the concept of taxable capacity .-
Another part of the doctrine led by Allix and Franco believes that there is really no such classification, any Once the fate of the law is none other than taxing the taxpayer .- Dino
Jarach (Public Finance and Tax Law p. 264 ff. Abeledo Perrot Ed Second Edition) .- doctrine states that this classification has been developed four different criteria, the first one defined as personal income taxes to those taxes where the taxpayer works in a positive way with the Treasury, such as the registration records or registers, or the execution of affidavits etc. On the contrary means that the actual taxes are those in which the Treasury does without any activity of the obligor.
The second criterion in the work of eminent writers, refers to the subjective aspect the taxable event, being personal charges that the law singles out the person of the taxpayer and are real taxes that the rule does not state or define the taxpayer of the tax relationship, highlighting the objective aspect of the taxable event. Thus, for this criterion, the income tax on individuals and societies to be subjective instead of taxes levied on real property or if consumption taxes and customs duties, are clearly targets
The third criterion
a bit more positive, defines real tribute to those who are equipped with a personal collateral and those devoid of it .- Finally
as we noted above, subjective taxes, are those that take account of the ability of the subject reached, understood as the manifestations of wealth and personal circumstances of the taxpayer and classified as real to all taxes that take into account an isolated manifestation of wealth regardless of any personal circumstances.
The most common is subjective or personal tax profits of individuals and on the contrary, examples of actual taxes are the personal property tax, real estate, stamps etc.
.- General and Special Taxes *
Call a general tax levied on all those demonstrations wealth of a certain nature and excise duties levied on only a certain kind of manifestation of wealth .- For example are general taxes on consumption as uniformly reach all sales and service features such as VAT and are special taxes and internal or fuels etc.
Taxes and Tax Newspapers once *
taxes levied periodic demonstrations of wealth that occur periodically or on a permanent or annual paid mind or shorter periods, the one-time taxes are those created by the legislature to meet needs which are not extended in time, or those which affect isolated events or economic phenomena .-
Jarach
* Dino (Public Finance and Tax Law p. 266 ff. Second Edition Abeledo Perrot Ed.) .- Characters
the tax system. The flat tax. The tax system. * Tax
unique.: Throughout history we find the doctrines that advocate the implementation of a tax, the doctrine Physiocrat remember your flag flat tax on land to David Ricardo to the French doctrine advocates a flat tax on energy, but most of the doctrine argues the disadvantage of the system under the following arguments:
1 .- Regardless of the broad tax base, would not be enough to satisfy all requirements for recording with a strong tax rate would bring both greater economic impact avoidance and lack of investment
.- 2 .- On the other hand not a single tax exhaust the ability to pay, leaving even within the chosen tax base, economic phenomena difficult to determine
.- 3 .- Another criticism is the failure to enact other taxes or charges to non-tax purposes .-
Discarded single tax doctrines , is born the doctrine of tax systems
Tax System.
is postulated as a set of different taxes, appropriate for attaining all manifestations of ability to pay, in a logical and orderly, without suffering any additional charges, duplication or gaps.
has to be an instrument for achieving the distribution of total spending on the economy in general, must be a fully rationalized by adopting certain principles and tenets, and then choose the appropriate resources, bearing in mind the comparison between profit and cost . However
tax systems may not necessarily be irrational to be formed through a historical development. That may be rebutted only by becoming a real mess if not suitable legislation the formulate standards and criteria are not constant. Thus most of the doctrine that the essential difference between a tax and a tax system lies a rationalization and unity of purpose both elements almost completely absent in the Argentine tax system .- Jarach
* Dino (Public Finance and Tax Law p.275 ff. Abeledo Perrot Ed Second Edition) .- Tax Burden
checking the source usually takes the tax system is the national income, to achieve this streamlined system is logical or necessary to find the proper relationship between the total burden of taxes and the income of a country, at this relationship is called Tax Burden
.- T (Taxes) Tax Burden
=---------
P R (National Income)
T (Taxes) P =----
Tax Burden ----- GDP
The purpose of this relationship is to set the limit to the imposition and compare the scope of the charges in different periods of the economy of a country, or establish the same relationship for a same period in several countries .-
tax revenues. As an indicator of the total taxes that make up the tax pressure equation.
is the total taxes the state collects an annual exercise, however this number, you should deduct special assessments and fees, to find a benefit or service for the required individualized, provided between the service or benefit and contribution rate or keep a fair relationship and that it is not a hidden tax .-
Similarly contributions be deducted from social security contributions and not, as they do not relate or benefit for the required .-
course should split the total raised, prices of government monopolies and other income non-tax nature
National Income as the denominator of the fraction comment.
In principle we try to find the proportions necessary to see to what extent is absorbed by the state of national wealth and still somehow concepts are drawn on the resources of tax collection in the same way we subtract the income National and should not be counted, the cost of living and a representative of the amount of investments that are to be left to the private sector trying to draw closer to Net National Income
.- So to debug the concepts of tax collection net national income and we approach a more finished fraction.
this indicator is possible by knowing the tax burden of different sectors of the population, industry or other activities, in order to achieve through a better redistribution of tax revenue, as well as promote industry and trade according to geopolitical and social needs of a nation .- Tax
fixed, gradual, proportionate, progressive and regressive techniques progression. Tax
fixed: taxes are down by an amount unchanged for every taxable event, whatever the amount of wealth involved in this, being that it is not verified, the principle of equality because they receive the same treatment but manifest differently in tax capacity of the subjects achieved .-
Graduated Tax: It imposes a fixed sum for each category of subjects that will be, here the tax is fixed only for the category, because their degree of variation is given by the assessment that doeth the legislature of categories achieved .- Tax
Proportional consists of establishing the amount of tax as a constant tax rate on the tax base, this technique has taxed the same percentage for the different manifestations of ability to pay, such as consumption tax (VAT) or local taxes as gross income is an improvement over the inequality that fixed taxes and gradual, but the valuation that makes the wealth remains objective .-
progressive and regressive taxes, progressive taxes that are levied on a demonstration of wealth increases as a portion increasing the tax base, are regressive taxes that increasing the tax base, reduces the rate applicable. The tax increase is appropriate subjective, since you must take into account the personal circumstances of the subject reached, because if real taxes, impose taxes could negatively impact the ability to pay the taxpayer. Techniques
Progression: Progression by categories or classes, grouped by category involves taxpayers and applying an increasing tax rate increases as the manifestation of the richness of each class.
Progression by degrees or steps, is to subdivide the taxable amount of each taxpayer in parts or steps that may be equal or unequal and apply each of these increasingly a portion or percentage .-
progression by deductions in the base: a fixed amount is deducted on the tax base and tax rate is applied on the remaining constant, this technique is combined with other techniques of progression can be replaced with the rate constant increasing as each method .-
Progression continues: It is developing increasing amounts of tax for each tax liability growing, can be interpreted that this is the method of progression of classes and categories in which the amplitude of each class is reduced to a minimum, most cases the rate is increased to reach a limit certain percentage .-
