A branch of financial law that studies and regulates taxes and their related obligations . In this way, it is in charge of regulating the relationship that arises between the administration and the taxpayer and thus originates the tax. Remember that it is also called tax law.
To define the term tax more precisely, it should be noted that there are three varieties of it: tax , contribution and fee. Thus, the tribute is still a generic term to refer to any of these three meanings, but they have their own differentiated characteristics.
Thus, following the definition given by the legal doctrine, the tax is a tax that does not generate direct compensation from the State to the taxpayer (for example, the tax on the income of individuals). Meanwhile, the contribution generates a series of benefits, in this case, in the form of state activities and public works (for example, the contribution to garbage collection). And finally, the fee is also a type of tax whose obligation generates a series of benefits for the taxpayer, but in this case, unlike the contribution, the provision is individualized as with the payment of mandatory university fees to study a profession.
The various branches
Material tax law : the basic branch that studies the birth of a tax obligation, its extinction and the most varied elements that make it up, as well as other issues always related to the tax obligation.
Formal tax law : analyzes how to apply the rule in specific cases according to their different characteristics. Fundamental to detect possible tax evaders.
Tax criminal law : responsible for the legal regulation of tax offenses and how they should be sanctioned.
Constitutional tax law : studies the rules through the basis of the exercise of tax law, as well as the division of competition between the different levels of state in countries with a federal regime.
International tax law : it is responsible for studying the application of tax rules between different countries to avoid problems such as double taxation or tax evasion.
Tax procedural law : regulates disputes that arise between the administration and the taxpayer.