Martes, 18 Octubre 2016 19:30

Obligación Tributaria

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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.

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