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The tax word derives from the word latin imposĭtus. The concept refers to the contribution that is required according to the economic capacity of those subject to its regulation. One speaks of direct tax when resources of economic capacity are taxed, such as heritage or income, and indirect tax when it is what is consumed or spent which is taxed.
Terrorist groups, on the other hand, tend to mention the revolutionary tax, either a system allowing them to finance itself through extortion and threat.
The tax is characterized for the fact of not requiring of inertia term or direct on the part of one who asks. It is designed to finance the costs of the creditor, in general the State.
Ability to pay part of the principle that more is has the means, more must pay. However, this is not always the case. Often, other priorities take place: the increase of the recipe, the deterrent to purchase an any product, the development of certain economic activities, etc.
Among the elements of a tax, he has emphasized the taxable amount (the fact that generates the tributary obligation pursuant to the Act), the passive subject (the natural or juristic person who is obliged to pay), the tax base (the quantification and assessment of the value of the taxable amount), the type of tax (the proportion which is applied to the base to calculate tax) , the tributary contribution (the amount that represents the load) and the tax debt / tax income (the result to reduce the contribution by samples or increase through increases).