Martes, 18 Octubre 2016 19:30

Obligación Tributaria

Escrito por
Valora este artículo
(0 votos)

Es el vínculo jurídico de contenido económico entre una persona física o moral y el Estado, que constriñe a ésta a realizar el pago de una contribución de una forma proporcional y equitativa a su capacidad contributiva, efectuando aportaciones a la Federación, Estados o Municipios, derivado de una relación jurídico tributaria, del cual se establece que dicha obligación es para contribuir al gasto público de la Federación.

Ahora bien, para que se de la obligación tributaria, es menester que en la relación jurídico-tributaria se encuentra conformada por un sujeto activo y por otro al sujeto pasivo, en donde encontramos que el sujeto activo es el titular y beneficiario del derecho, en tanto que el sujeto pasivo es el obligado a efectuar el pago de las contribuciones a las que legalmente este obligado. De este modo el sujeto pasivo deberá realizar directa o indirectamente cierta actividad en beneficio del sujeto activo, teniendo ésta un contenido económico, que es lo que viene a ser específicamente la contribución a favor del Estado y a cargo del sujeto pasivo (contribuyente del impuesto).

La obligación tributaria, tiene como finalidad la recaudación de las contribuciones a las que están obligadas a contribuir las personas físicas o morales que se encuentren en la situación jurídica o de hecho que establezcan las leyes fiscales.

Aunado a lo anterior, es importante que se defina que es la capacidad contributiva, por lo que en tal sentido debe establecerse que un gravamen debe ser proporcional, es decir, que el hecho imponible del tributo que hay sido establecido por el Estado, debe reflejar la capacidad económica del sujeto pasivo, es decir que se mida efectivamente la capacidad real del contribuyente para efectuar el pago del impuesto que se le pretende cobrar, y así contribuir al gasto público.

Visto 55980 veces

10051 comentarios

  • Enlace al Comentario طقم الماس Lunes, 10 Enero 2022 15:45 publicado por طقم الماس

    I savor, cause I discovered exactly what I used to be having a look for.
    You've ended my 4 day lengthy hunt! God Bless you man. Have a great
    day. Bye

  • Enlace al Comentario Lunes, 10 Enero 2022 13:53 publicado por

    Pretty section of content. I just stumbled upon your site and
    in accession capital to assert that I get actually enjoyed account your
    blog posts. Anyway I will be subscribing to your feeds and even I achievement you access
    consistently rapidly.

  • Enlace al Comentario mega game Lunes, 10 Enero 2022 12:20 publicado por mega game

    I have been browsing on-line greater than 3
    hours today, yet I never discovered any interesting article like yours.
    It is pretty price sufficient for me. In my opinion, if all website
    owners and bloggers made good content material as you probably
    did, the web will probably be much more helpful than ever before.

  • Enlace al Comentario ZakEagen Lunes, 10 Enero 2022 11:52 publicado por ZakEagen

    [url=]49 mg accutane[/url]

  • Enlace al Comentario איך לנייד קרן השתלמות Lunes, 10 Enero 2022 11:49 publicado por איך לנייד קרן השתלמות

     industry experts in the field of insurance as well
    as funding we have been right here to provide anyone personal setting up along with match your own desired goals along with aspirations.

    A firm'ersus employees makes a speciality of offering
    a thorough solution to individual in addition to organization shoppers, in addition to customizing by the wide range of
    solutions for sale in a market.

    Personal insurance: health insurance coverage, life, very own crashes, house loans,
    long-term health care and serious illness.
    Pension plan setting up: study money, provident resources, monthly pension finances, plus management insurance.

    Monetary organizing: liquid capital, investment in financial savings blueprints as well as monetary policies.

    Old age organizing
    We is produced by financial commitment buildings in addition to finance institutions along with in depth experience to be able
    to supply a significant way to the actual fiscal concerns with threat control (health insurance coverage, lifestyle insurance) plus pension portfolio examines (pension, savings programs,
    provident, continuing education)

    Our dedication to delivering appropriate service, consistency, reliability plus
    sincerity are generally simple principles ​​that guidebook proper along with managerial thinking.

    "A call is simply the beginning. Any time a person constitutes a determination, your dog basically leaps right robust present that could transport your ex to help sites he or she never ever desired while he earned your decision" (Paulo Colo)

    It'ohydrates moment to discover the protection which is right for you along with on the way to check out how much you can help save within your insurance policies
    profile perhaps fiscal and also type of pension price savings to make sure that within trying times it is
    possible to ensure that the best and largest insurance coverage you can buy on your household members.

    Most people talk with insurance firms and huge
    expense houses in addition to all this as a way to personalize the top and finest answers for you reported by ones needs.

  • Enlace al Comentario cci primers Lunes, 10 Enero 2022 10:07 publicado por cci primers

    This article will assist the internet viewers for building up new blog or even a weblog from start to end.

  • Enlace al Comentario reallovesexdolls com Lunes, 10 Enero 2022 09:43 publicado por reallovesexdolls com

    Hi mates, how is the whole thing, and what you would like to say concerning this paragraph, in my view its truly remarkable in favor of me.

  • Enlace al Comentario 1 Lunes, 10 Enero 2022 09:24 publicado por 1

    I'll right away clutch your rss as I can't to find your email subscription link or e-newsletter service.
    Do you have any? Kindly let me realize in order that I may
    subscribe. Thanks.

  • Enlace al Comentario 출장마사지 Lunes, 10 Enero 2022 09:05 publicado por 출장마사지

    Hello there! This is my first visit to your blog!
    We are a collection of volunteers and starting a new project in a community in the same niche.
    Your blog provided us beneficial information to work on. You have done a wonderful

  • Enlace al Comentario Wilmington News Lunes, 10 Enero 2022 09:05 publicado por Wilmington News

    hello there and thank you for your information – I've definitely picked up anything new from
    right here. I did however expertise some technical points using this web site, since I experienced to reload the site lots of times previous to I could get it to load properly.
    I had been wondering if your web hosting is OK? Not that I am complaining,
    but sluggish loading instances times will often affect your placement in google and can damage your high quality
    score if advertising and marketing with Adwords. Anyway I am adding
    this RSS to my email and can look out for much more of your respective fascinating content.
    Ensure that you update this again soon.

Deja un comentario

Asegúrate de llenar la información requerida marcada con (*). No está permitido el código HTML. Tu dirección de correo NO será publicada.