The tax obligation requires the payment of taxes from the taxpayer.
The tax obligation is the link established by law between the creditor (the State) and the tax debtor (natural or legal persons) and whose objective is the fulfillment of the tax provision . Because it is an obligation, it can be demanded coercively.
It should be noted that obligation is a term that comes from the Latin obligatio and refers to something that a person is forced to do due to a legal imposition or a moral requirement. Obligation creates a bond that leads the subject to do or refrain from doing something in accordance with laws or regulations.
Tributary , for its part, is that belonging to or related to tax , a concept that can be used to name the delivery of money to the State for public charges. A tribute, in that sense, is a tax .
Characteristics of a tax obligation
Due to the tax obligation, a taxpayer has to make the payment that emanates from a legal link . Thanks to taxes, the State can finance itself and develop works of public good.
Through the payment of taxes, the taxpayer helps to develop each service they receive since the State takes advantage (or should take advantage) of the resources it collects through the tax obligation to invest in its creation and making it available to the people. This is what is known as compensation , since citizens give a percentage of their income so that the State meets part of their needs, among which are:
- The drainage.
- Public transportation.
- The sewer network.
- The construction and maintenance of health centers.
- The fire department.
- T he construction and repair works of buildings and public roads, which includes roads, tunnels and bridges.
- The design and implementation of specific projects and programs to support entrepreneurs, both micro, small and medium.
- The delivery of subsidies of various types, essential for many educational and work ventures.
He who does not comply with his tax obligation commits a fault.
The non-compliance
In the event that the person fails to comply with their tax obligation, the State may proceed to punish them as stipulated by law. The payment of a fine , commercial disqualification or even imprisonment are possible sanctions.
Generally, the tax obligation has to be paid before a stipulated deadline . If a tax expires on the 5th of each month and the taxpayer does not pay, from the 6th he will already be in default. It is common that, if the obligation is corrected in the following days, the person can pay a penalty and avoid other sanctions, among which are execution costs, collection of surcharges and review by the tax authorities.
Non- compliance with tax obligations is very common in many countries and, within the commercial sphere, it is usually associated with certain items in particular. Having exposed the use that the State should make of the money collected in tax collection , as well as the consequences that non-payment can entail, the presence of another variable that leads so many people to commit this failure becomes evident.
Tax obligation and the legitimacy of a government
How do you get to a situation in which the people stop trusting in the legitimacy of their government and decide to go against the rules ? In general, those who evade paying their taxes claim that their crimes are a consequence of poor administration by politicians, as if one crime justified the commission of the other.
However, the best way to end corruption is to fight with clean hands and try to build a better future with existing tools.