The terms change over time as well as the teachings and the different ways of applying them, in tax law they are applied as established by law, that is, the federal tax code, interpreting and knowing how to give them an order. This is how we will join the feedback together with this discipline, to know the relationship of these, resulting in something interesting when applying the laws.
Likewise, to know how to relate them, we have to start by saying that feedback is any automation system, a mechanism that transmits the necessary information to the other elements of the system so that they can readapt their operation, thus closing the automation cycle. It is also known as the automatic regulation, by retrograde currents, of the amplitude of the impulses, Feedback.
On the other hand, tax law is " the set of legal rules that regulate the activity of the treasury, which is the state body responsible for the determination, collection and administration of taxes " to expand our knowledge we can also say that "they are legal rules that are in charge of different manifestations of nature that are presented by reason of the contributions ”, Example: with what refers to a state activity, with the relationship of the treasury and taxpayer or with the relationships established between individuals.
In the previous points is where the issue of feedback will be touched to know how it is handled in each of them.
Historical background
Tribute was practiced since ancient times, since man was nomadic, that is when the state and the law were presented for the first time, because there was a leader and they also had to develop a rule of coexistence between individuals, later they become sedentary and for the first time a tribute is given because many clans fought or were good at other activities and the one who lost had to give part of their gain to the winning clan, we can see that the implementation of the system change. The autonomy that each town had to give a completely complete turn of 360º.
Activities of the State, in the legal nature of taxes and contributions.
There are five classes of tax income, contributions or tributes: taxes, fees, social security contributions, special contributions and accessory taxes.
We know that the essence of any tax is to give and receive some benefit that is granted to the population directly or indirectly, this can be in money or in kind as provided by the respective law.
In such a way we know that a "tax is the benefits of a payment made by individuals and corporations to cover public expenses." As we also know that no tax can be valid, without previously and expressly it has not been established in a law issued after having exhausted the corresponding legislative process that our constitution contemplates in tax matters.
Adding to this term carries with it the principle of obligation, that in other words, when a person is placed within the corresponding normative hypothesis or fact that generates tribute or contribution, he is automatically obliged to pay the respective taxes, in the form and terms established by the applicable tax law. “It is worth mentioning that as an example Banchiapas, a financial institution of the federal entity Chiapas, Mexico, which is in charge of the aforementioned government that provides support to generate employment at the same time that it forces you to enter or register in the register of small taxpayers forcing the individual to contribute with public expenses ”.
As the last element of this definition under study is the link between taxes and public expenditures. The current tax code incurs in this, this is the only justifiable link for the existence of the tax legal relationship. The state allocates the product or income from taxes to the efficient and adequate provision of works of general interest. Given this distribution equitably, taking into account first the federation and later the federative entities and finally the municipalities, it should be mentioned that most of the times this is not the case, this goes according to political interests.
Relationship of the treasury and its taxpayers.
Legal - Tax relationship.
The Legal-Tax Relationship can be defined as an obligatory legal bond arising by virtue of the regulatory norms of tax obligations that allows the Treasury as the active subject, the claim of a pecuniary benefit as a tribute by a subject by a taxable person who is obliged to provide.
Characteristics:
Obligatory Relationship or Bond "Ex Lege". - According to Jarach defines it as that no claim arises from the administration to the tax and correspondingly an obligation for the individual, if a law, in the material and non-formal sense, does not provide for the legal fact that gives rise to it, the subjects to which the claim and the obligation and the measure of this correspond.
Relationship of Law and Power.- For the Theory of the tax relationship as a "Power Relationship" sustained by the classical Germanic doctrine "the relationship between the State and individuals is not a relationship of Law, but a relationship between a superior power and some subjects subject to that power, for which they have designated with the name of "Gewaltverhatnis" which means relation of force or relation of power ".
Through the registration and other obligations.
The federal registry of taxpayers is the means of control of the Secretary of Finance and Public Credit to monitor and demand compliance with taxpayers' tax obligations.
The taxpayer has the obligation to keep an accounting for tax purposes, giving as reference art. 28 of the federal tax code, provides that the records and special accounts required by the tax provisions, even when they are not mandatory, and the books and social records provided by other laws are included in the accounting.
In addition, it is indicated that when the fiscal code of the federation refers to accounting, this will be integrated by the accounting systems and records indicated in the regulations of said code.
In the relationship with the people who according to the laws are obliged to keep accounts, article 28 of the aforementioned legal order establishes that the following rules must be observed:
1. Keeping accounting records indicated in the regulations of the tax code, with the requirements established in said regulations.
2. The entries will be analytical and must be made within 2 months from the date on which the respective activities are carried out.
3. They will keep the accounting in their fiscal domicile and by electronic means, not for that it will have to be considered that it is outside their domicile.
4. Inventory control.
5. Volumetric controls.
Based on article 45 of the federal tax code, in the part in which it authorizes the visitors to collect the accounts to examine them in the offices of the tax authority, it is unconstitutional.
These must be reviewed only at the domicile of the individual or legal entity, not anywhere else, as stated in article 16 of the Constitution.
On the other hand, within this parameter are the notifications that the treasury makes to the taxpayer, through various processes, so that they comply with their tax obligations and do not process other actions that would harm the taxpayer (Example: The Embargo).
These actions change the way of thinking of the taxpayer creating a new autonomy for the payment of relevant taxes.
Now on the part of the state as a good gesture, the faith is processed. That this puts in the taxpayer that he will pay his contributions and taxes on time.
conclusion
In this way we reached the point that we wanted to touch with this essay to see that each of some of the steps mentioned here that are carried out between the taxpayer and the treasury is immersed in the feedback that, as we have already seen before, completely changes the legal system of each of the cases and how the systems that are developed in accordance with the contributions lead to an improvement of our state, or that is what is proposed, in the same way if we were all responsible enough we would make Mexico a better place since if the two parties did their job well it would go from being a developing country to a developed country, unfortunately there are factors that prevent this from happening: to mention one of them "CORRUPTION AND POLITICAL INTERESTS", which do not help the population if they do not harm it.
Bibliographies
Tax law: Adolfo Arrioja Vizcaíno, university collections, Twentieth edition, Themis editorial, Page 593.
Tax Law 1: Hugo Carrasco Iriarte, Collection of Legal Texts, Editores Iure, fourth reprint and Edited in 2011, Page 571.
Websites.
Proyectotributarioufg.blogspot.com/2009/06/la-relacion-juridica-tributaria.html
www.iqb.es/diccio/r/re2.htm
