Tax equity or inequity in the indirect tax?
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Abstract
The study of the Tax Law was based on a series of principles that make relations between the taxpayer and State more solid and consistent; however, there is a type of tax that by its abstraction has been branded as unfair or inequitable, perhaps because at the time of its imposition, in a first trial, it does not consult the economic capacity of the taxpayer, and in turn it generates the same burden. tributary to taxpayers with different wealth capacities. This tax is called indirect tax, impersonal tax that is applied to abstract facts. Notwithstanding the above, and before assuming any categorical position, it is necessary to know more thoroughly the effects caused by that contrast between the indirect tax and the principle of tax equity.
This paper will illustrate to the reader of a broad notion of which is the principle of tax equity, both in its horizontal and vertical, to continue with the conceptualization of indirect taxes and specify them their characteristics, scope, legal and economic factors that influence their determination, then synthesize and contrast if in fact the true equity exists in this type of encumbrances.