Análisis y naturaleza jurídica de las tasas. Su relación con los precios públicos

Abstract

It is important to establish the characteristics of rates and their relationship to the figure of public prices. The rates are one of the tributary sub-species that over time have generated an infinite doctrinal discussion about the nature of their taxable event especially because of their confusion or similarity with another form of (non-tax) financing known as public prices . The tax, forms part of the tax categories, and forms part of the obligatory benefits that the State establishes, this by virtue of the faculty granted by the Constitution. The Organic Code of Territorial Organization Autonomy and Decentralization (COOTAD), in different articles, attributes the tax authority to the Decentralized Autonomous Governments, except rural parish, so that they can create, modify or suppress special taxes and contributions. Our legal regulations have not determined a definition of tribute, however, in the second paragraph of article 1, paragraph 2 of the Tax Code, states: "For these purposes, taxes, rates and special or improvement taxes are understood as taxes. Public prices are those that emanate from the provision of services or carrying out activities within the regime of public law, it being important that these services or activities comply with these circumstances: That the service rendered or the activities carried out are performed Same way by the private sector. And that request of the service or activity is made voluntarily by the applicant.