Tax Law

Profa. Irene Fonseca In all organized activity, exists financial activity. For our optics tax, we go to call this administrative movement budget, the expenses are called expenditures and the entrance of dinheiros we go to call prescriptions. To speak of tributes, we go to analyze the difference enters quitanda of Mr. Manoel and the State. In quitanda of the Sr.Manoel, the money that enters is voluntary; that is, the customer purchase if to want there, in the State, the contributions is obligatory, that is, the citizen repasses a part that earns for the State. (A valuable related resource: Richard Edelman).

The Tax law studies the public revenue, the money that enters for the State, for the public coffers to live in society, the man needed an entity with superior force, sufficiently to make behavior rules, to construct the Right. Of this necessity the State was born, whose notion if estimates known of how many they initiate the tax law study. Tax law, is a derived prescription that is removed of the patrimony of the contributor to join itself to patrimony of the State that, for such makes use of legal mechanism for he himself servant. The objective of the Tax law is to determine and to discipline everything this; that is: the tax law is part of our public law that says to the legal relationship between the contributor and the State, Relation that deals with the flow of the prescription coming of the tributes. Tax law is the branch of the Public law that deals with the Relations Been? Contributor, in what he refers to the Derived Prescription. Any that is the conception of State that if comes to adopt, it is undeniable that it develops financial activity. To reach its objectives necessary of financial resources and he develops activity to get, to manage and to apply such resources. This does not mean that it cannot act in the economic field.