Acercamiento del derecho fiscal en las obligaciones tributarias del contribuyente

Samantha Del Carmen  Magaña Estrada; Germán  Martínez Prats; Candelaria  Guzmán Fernández; Tomás Francisco  Morales Cárdenas

doi:10.22490/25394088.5770

Vol. 16 No. 1 (2022)

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2022-02-02

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Approximation of tax law in the taxpayer's tax obligations

DOI: https://doi.org/10.22490/25394088.5770

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Artículo original

Samantha Del Carmen Magaña Estrada Universidad Juárez Autónoma de Tabasco, México

Germán Martínez Prats Universidad Juárez Autónoma de Tabasco, México

Candelaria Guzmán Fernández Universidad Juárez Autónoma de Tabasco, México

Tomás Francisco Morales Cárdenas Universidad Juárez Autónoma de Tabasco, México

Tax law represents a fundamental part in the collection of taxes since in it the regulations with which it is carried out are governed, the payment of taxes was created so that the state obtained the resources to be able to provide quality services to society which are within the public expenditure which seeks to satisfy the basic needs that every society has to be able to live well and develop within society. Taxes are collected through various mechanisms applied to the different taxpayers obliged to make these payments. The present research through the documentary method will address how tax law helps the effective ordering of the contributory contributions made to the state for its economic growth and the well-being of society.

contributions, tax law, public expenditure, collection

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Magaña Estrada, S. D. C. ., Martínez Prats, G. ., Guzmán Fernández, C. ., & Morales Cárdenas , T. F. . (2022). Approximation of tax law in the taxpayer’s tax obligations. Publicaciones E Investigación, 16(1). https://doi.org/10.22490/25394088.5770

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Approximation of tax law in the taxpayer's tax obligations

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